Certified Public Accountant Act Article 70
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 Lending CPA Seal and Certificate or Firm Logo)A CPA who lends their CPA seal or certificate or firm logo for use by a person lacking CPA qualifications shall be punished by an administrative fine of not less than NT$600,000 and not more than NT$3 million, and shall also be ordered to cease the behavior within a prescribed period of time. If the behavior has not been ceased within the prescribed time period, or if after being ceased the violation is repeated, the CPA shall be punished by imprisonment for not more than three 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70條
會計師將會計師章證或事務所標識出借與未取得會計師資格之人使用者，處新臺幣六十萬元以上三百萬元以下罰鍰，並限期命其停止行為；屆期不停止其行為，或停止後再為違反行為者，處三年以下有期徒刑、拘役或科或併科新臺幣六十萬元以上三百萬元以下罰金。