Certified Public Accountant Act Article 69
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.
(Penalty for Performing Attestation Without CPA Qualifications)A person who, without having obtained CPA qualifications, performs themself or employs a practicing CPA to perform attestation of financial reports as contemplated in Article 39, subparagraph 1 or attestation of income tax returns filed by profit-seeking enterprises as contemplated in Article 39, subparagraph 4, shall be punished by imprisonment for not more than five years, detention, and/or a criminal fine of not less than NT$600,000 and not more than NT$3 million.
中文原文 會計師法第69條
未取得會計師資格，而親自或僱用執業會計師執行第三十九條第一款有關財務報告之簽證或第四款有關營利事業所得稅相關申報之簽證者，處五年以下有期徒刑、拘役或科或併科新臺幣六十萬元以上三百萬元以下罰金。