Certified Public Accountant Act Article 53
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.
(Competent Authority for CPA Associations)The competent authority for civic organizations shall serve as the competent authority for CPA associations. However, the entities forming the membership thereof shall operate under the direction and supervision of the competent authority for CPAs as set out in Article 3.
中文原文 會計師法第53條
會計師公會之主管機關為人民團體主管機關。
但其目的事業，應受第三條會計師主管機關之指揮、監督。
但其目的事業，應受第三條會計師主管機關之指揮、監督。