Certified Public Accountant Act Article 71
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 CPA Services Without CPA Qualifications)A person lacking CPA qualifications who advertises, solicits business, or performs CPA services while assuming the title of a CPA, CPA firm, accounting firm, or another title that could easily cause others to mistakenly believe they are dealing with a CPA firm, and who is ordered to cease the behavior within a specified period but fails to do so, or who after ceasing the behavior subsequently repeats the violation, shall be punished by an administrative fine of not less than NT$300,000 and not more than NT$1.5 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 person shall be punished by imprisonment for not more than two years, detention, and/or a criminal fine of not less than NT$400,000 and not more than NT$2 million.
中文原文 會計師法第71條
未取得會計師資格，以會計師、會計師事務所、會計事務所或其他易使人誤認為會計師事務所之名義刊登廣告、招攬或執行會計師業務，經限期命其停止行為，屆期不停止其行為，或停止後再為違反行為者，處新臺幣三十萬元以上一百五十萬元以下罰鍰，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，處二年以下有期徒刑、拘役或科或併科新臺幣四十萬元以上二百萬元以下罰金。