Certified Public Accountant Act Article 63
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.
(Procedures for Disciplinary Proceedings)If circumstances set out in any of the subparagraphs of Article 61 exist with respect to a CPA, the competent authority with the relevant jurisdiction or the NFCPAA may report the pertinent facts and evidence to the CPA Discipline Committee to request disciplinary action.An interested party who discovers that circumstances set out in any of the subparagraphs of Article 61 exist with respect to a CPA may also report the pertinent facts and evidence to the competent authority with the relevant jurisdiction or to the NFCPAA, for forwarding to the CPA Discipline Committee for disciplinary action.