Certified Public Accountant Act Article 58
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.
(Sanctions for Violation of Laws or Regulations or Articles of Association by CPA Association)If a provincial or municipal CPA association violates a law or regulation or the articles of association of the CPA association, the provincial or municipal competent authority for civic organizations may impose any one of the following sanctions:1. A warning.2. Nullification of its resolution(s).3. Arrangement.When the provincial or a municipal CPA association undergoes arrangement, it may be dissolved and reorganized.The sanctions set out in paragraph 1, subparagraphs 1 and 2 may also be imposed by the competent authority for CPAs.
中文原文 會計師法第58條
省（市）會計師公會違反法令或會計師公會章程者，省（市）人民團體主管機關得分別予以下列處分：
一、警告。
二、撤銷其決議。
三、整理。
省（市）會計師公會整理時，得解散並重行組織之。
第一項第一款及第二款之處分，會計師主管機關亦得為之。
一、警告。
二、撤銷其決議。
三、整理。
省（市）會計師公會整理時，得解散並重行組織之。
第一項第一款及第二款之處分，會計師主管機關亦得為之。