Certified Public Accountant Act Article 64

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 Proceeding Handling Entity and Response by Respondent CPA)If a CPA is subject to disciplinary proceedings, the matter shall be handled by the CPA Discipline Committee.If a CPA is reported for disciplinary action, the CPA Discipline Committee shall notify the CPA and order the latter to submit a response or appear before the Committee to provide a statement within 20 days from the day following service of the notification; if they fail to submit a response or appear before the Committee to provide a statement within that time period, a resolution may be adopted ex parte.A CPA who submits a response in accordance with the provisions of the preceding paragraph shall send a copy of the written response to the NFCPAA or the competent authority with the relevant jurisdiction (whichever one originally referred the matter for disciplinary action).
中文原文 會計師法第64條
會計師應付懲戒者,由會計師懲戒委員會處理之。
會計師懲戒委員會應將交付懲戒事件,通知被付懲戒之會計師,並命其於通知送達之次日起二十日內,提出答辯或到會陳述;屆期未提出答辯或到會陳述時,得逕行決議。
會計師依前項規定提出答辯時,應將答辯書稿抄送原移送懲戒之全國聯合會及業務事件主管機關。

English translation for reference only; the Chinese text prevails. Not legal advice.