Certified Public Accountant Act Article 51
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.
(Provincial and Municipal CPA Associations)A provincial or municipal CPA association shall be founded by nine or more CPAs who are in business within the administrative district of the province or municipality. If there are fewer than nine CPAs in a province or municipality, the CPAs there shall either join the association in a neighboring province or municipality, or establish an association jointly with the CPAs in a neighboring province or municipality.
中文原文 會計師法第51條
省（市）會計師公會，應由省（市）行政區域內開業會計師九人以上發起組織之；其不滿九人者，應加入鄰近之省（市）會計師公會或聯合組織之。