Certified Public Accountant Act Article 6
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.
(Disqualifications of CPAs)A person to whom any of the following circumstances applies may not practice as a CPA:1. Has previously received a final and unappealable sentence to a punishment of not less than one year of imprisonment for fraud, breach of trust, embezzlement, forgery of documents, or occupational crime. Notwithstanding the foregoing, this provision does not apply if three years have already passed since service of the term was completed or pardon was received after partial service of the prison term, or if the sentence is pronounced suspended.2. Has been declared by a court to be under guardianship or assistance and that declaration has not been voided.3. Has been declared bankrupt and their rights have not yet been reinstated.4. Has been discharged from public service as a result of a disciplinary sanction and five years have not yet passed since the date when the disciplinary sanction became final and unappealable.5. Has been dismissed from public service as a result of disciplinary sanction and the period during which they are barred from reappointment has not yet expired.6. Has been sanctioned by being expelled from practice as provided for in this Act.If any of the above circumstances applies to a person already practicing as a CPA, their CPA certificate will be voided or revoked. Notwithstanding the foregoing, however, if the CPA certificate has been voided or revoked as a result of any of the circumstances under subparagraphs 1 through 5 of the preceding paragraph, they may still apply for a CPA certificate under this Act once the cause ceases to exist.
中文原文 會計師法第6條
有下列情事之一者，不得充任會計師：
一、曾有詐欺、背信、侵占、偽造文書或因業務上犯罪行為，受一年以上有期徒刑之宣告確定。
但執行完畢或一部之執行而赦免已滿三年或受緩刑之宣告者，不在此限。
二、受監護或輔助宣告尚未撤銷。
三、受破產宣告尚未復權。
四、曾任公務員而受免除職務處分，自處分確定日起尚未屆滿五年。
五、曾任公務員而受撤職處分，其停止任用期間尚未屆滿。
六、受本法所定除名處分。
已充任會計師而有前項各款情事之一者，撤銷或廢止其會計師證書。
但因前項第一款至第五款規定撤銷或廢止會計師證書者，於原因消滅後，仍得依本法之規定，請領會計師證書。
一、曾有詐欺、背信、侵占、偽造文書或因業務上犯罪行為，受一年以上有期徒刑之宣告確定。
但執行完畢或一部之執行而赦免已滿三年或受緩刑之宣告者，不在此限。
二、受監護或輔助宣告尚未撤銷。
三、受破產宣告尚未復權。
四、曾任公務員而受免除職務處分，自處分確定日起尚未屆滿五年。
五、曾任公務員而受撤職處分，其停止任用期間尚未屆滿。
六、受本法所定除名處分。
已充任會計師而有前項各款情事之一者，撤銷或廢止其會計師證書。
但因前項第一款至第五款規定撤銷或廢止會計師證書者，於原因消滅後，仍得依本法之規定，請領會計師證書。