Certified Public Accountant Act Article 61
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.
(Causes for Disciplinary Proceedings)A CPA to whom any of the following circumstances applies shall be subject to disciplinary proceedings:1. Has received a final and unappealable sentence for a crime, and the charge merits a determination that the reputation of CPAs has been harmed.2. Has been sanctioned by a tax collection authority for evading taxes, or for helping or instigating another person to do so, if the situation is severe.3. Has committed an error or omission in attestation of a financial report or an income tax return filed by a profit-seeking enterprise, if the situation is severe.4. Has received an administrative sanction for a violation of another applicable law or regulation, if the situation is severe and is sufficient to affect the reputation of CPAs.5. Has committed a violation of the articles of association of a CPA association, if the situation is severe.6. Has committed another violation of this Act, if the situation is severe.
中文原文 會計師法第61條
會計師有下列情事之一者，應付懲戒：
一、有犯罪行為受刑之宣告確定，依其罪名足認有損會計師信譽。
二、逃漏或幫助、教唆他人逃漏稅捐，經稅捐稽徵機關處分有案，情節重大。
三、對財務報告或營利事業所得稅相關申報之簽證發生錯誤或疏漏，情節重大。
四、違反其他有關法令，受有行政處分，情節重大，足以影響會計師信譽。
五、違背會計師公會章程之規定，情節重大。
六、其他違反本法規定，情節重大。
一、有犯罪行為受刑之宣告確定，依其罪名足認有損會計師信譽。
二、逃漏或幫助、教唆他人逃漏稅捐，經稅捐稽徵機關處分有案，情節重大。
三、對財務報告或營利事業所得稅相關申報之簽證發生錯誤或疏漏，情節重大。
四、違反其他有關法令，受有行政處分，情節重大，足以影響會計師信譽。
五、違背會計師公會章程之規定，情節重大。
六、其他違反本法規定，情節重大。