Certified Public Accountant Act Article 65

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 Matters Requiring Filing of Information)When the CPA Discipline Committee discovers a suspected crime in the course of handling a disciplinary matter, it shall file an information.
中文原文 會計師法第65條
會計師懲戒委員會處理懲戒事件,認有犯罪嫌疑者,應為告發。

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