Certified Public Accountant Act Article 67
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.
(Organization and Procedural Regulations of CPA Discipline Committee and CPA Disciplinary Rehearing Committee)The organization and procedural regulations of the CPA Discipline Committee and the CPA Disciplinary Rehearing Committee shall be prescribed by the competent authority.The members of the CPA Discipline Committee and the CPA Disciplinary Rehearing Committee of the preceding paragraph shall be hired by the competent authority from among the following three types of persons, each of which shall comprise one-third of committee membership:1. Representatives of CPA associations.2. Scholars or fair and impartial persons with expertise in law or accounting.3. Representatives of relevant administrative agencies.Regulations to govern hiring of the committee members referred to in subparagraph 2 of the preceding paragraph shall be separately prescribed by the competent authority.
中文原文 會計師法第67條
會計師懲戒委員會及會計師懲戒覆審委員會之組織及審議規則，由主管機關定之。
前項會計師懲戒委員會及會計師懲戒覆審委員會之委員，由主管機關就下列各款人員遴聘之，其比例各為三分之一：
一、會計師公會代表。
二、具有法律、會計等專長之學者或公正人士。
三、相關行政機關代表。
前項第二款委員之遴聘辦法，由主管機關另定之。
前項會計師懲戒委員會及會計師懲戒覆審委員會之委員，由主管機關就下列各款人員遴聘之，其比例各為三分之一：
一、會計師公會代表。
二、具有法律、會計等專長之學者或公正人士。
三、相關行政機關代表。
前項第二款委員之遴聘辦法，由主管機關另定之。