Certified Public Accountant Act Article 59
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.
(Establishment of CPA Professional Liability Assessment Committee)The NFCPAA shall establish a CPA professional liability assessment committee to provide assessments of CPA professional liability upon request.Rules governing the organizational structure and functions of the CPA professional liability assessment committee referred to in the preceding paragraph, and its performance of assessments, shall be prescribed by the NFCPAA in provisions that form part of its articles of association.
中文原文 會計師法第59條
全國聯合會應設置會計師專業責任鑑定委員會，受委託辦理會計師專業責任鑑定事宜。
前項會計師專業責任鑑定委員會之組織、職掌及鑑定規則，由全國聯合會以章程定之。
前項會計師專業責任鑑定委員會之組織、職掌及鑑定規則，由全國聯合會以章程定之。