Certified Public Accountant Act Article 50
This English translation was last updated on 2018-01-31, but the Chinese text was amended on 2026-08-05. Later amendments may not be reflected in the translation — please refer to the Chinese text.
(Regions Where CPA Associations are Required to Be Established)CPAs shall organize provincial and municipal CPA associations. The provincial and municipal CPA associations shall organize the NFCPAA where the seat of the central government is located.Provincial and municipal CPA associations shall be established where the seats of the provincial and municipal governments are located. However, this limitation does not apply if a provincial or municipal competent authority for civic organizations approves the establishment of such an association in another locality.
中文原文 會計師法第50條
會計師應組織省（市）會計師公會。
省（市）會計師公會應於中央政府所在地，組織全國聯合會。
省（市）會計師公會設於省（市）政府所在地。
但經省（市）人民團體主管機關核准設於其他地區者，不在此限。
省（市）會計師公會應於中央政府所在地，組織全國聯合會。
省（市）會計師公會設於省（市）政府所在地。
但經省（市）人民團體主管機關核准設於其他地區者，不在此限。