Certified Public Accountant Act Article 72
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 Completing Practice Registration or Joining CPA Association)A person who holds a CPA certificate but fails to complete practice registration or join a CPA association and begins performing CPA services shall be punished by an administrative fine of not less than NT$120,000 and not more than NT$600,000, and shall also be ordered to make rectification within a prescribed period of time. If rectification is not made within the prescribed time period, the person shall be punished by an administrative fine of not less than NT$240,000 and not more than NT$1.2 million, and shall also be ordered to make rectification within a prescribed period of time. If rectification is not made within the second prescribed time period, their CPA certificate will be revoked.
中文原文 會計師法第72條
領有會計師證書，未辦理執業登記或加入公會而執行會計師業務者，處新臺幣十二萬元以上六十萬元以下罰鍰，並限期命其改善；屆期未改善者，處新臺幣二十四萬元以上一百二十萬元以下罰鍰，並再限期命其改善。
屆期仍未改善者，廢止其會計師證書。
屆期仍未改善者，廢止其會計師證書。