Certified Public Accountant Act Article 62
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.
(Disciplinary Actions and Sanctions)Disciplinary actions and sanctions against CPAs are as follows:1. An administrative fine of not less than NT$120,000 and not greater than NT$1.2 million.2. A warning.3. A reprimand.4. Suspension from practice for not less than two months and not more than two years.5. Expulsion from practice.
中文原文 會計師法第62條
會計師懲戒處分如下：
一、新臺幣十二萬元以上一百二十萬元以下罰鍰。
二、警告。
三、申誡。
四、停止執行業務二個月以上二年以下。
五、除名。
一、新臺幣十二萬元以上一百二十萬元以下罰鍰。
二、警告。
三、申誡。
四、停止執行業務二個月以上二年以下。
五、除名。