Certified Public Accountant Act Article 73
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.
(Penal Provisions)A CPA firm to which any one of the following circumstances applies shall be punished by an administrative fine of not less than NT$10,000 and not more than NT$50,000, and shall be ordered to make rectification within a prescribed time period. If rectification is not made within the prescribed time period, administrative fines of not less than NT$120,000 and not more than NT$600,000 shall be imposed for each instance of violation until such time as rectification is made:1. The CPA firm fails to complete registration or amendment registration in accordance with the provisions of Article 17, paragraph 1 or 3.2. The CPA firm fails to amend its registration or apply for registration in accordance with the provisions of Article 26, paragraph 2.3. The CPA firm's articles of incorporation do not include all the items set out in Article 28, paragraph 1, or an amendment to the articles of incorporation is not reported for recordation as required in Article 28, paragraph 2.A CPA firm to which any one of the following circumstances applies shall be punished by an administrative fine of not less than NT$120,000 and not more than NT$600,000, and shall be ordered to make rectification within a prescribed time period. If rectification is not made within the prescribed time period, fines shall be imposed for each instance of violation until such time as rectification is made:1. The firm violates Article 19 by avoiding, impeding, or refusing to cooperate with an inspection by the competent authority.2. The firm violates Article 20, paragraph 4 or Article 22-1, paragraph 1, or fails to take action as specified in Article 22-1, paragraph 1 within the period set in Article 22-1, paragraph 3, and is ordered by the competent authority to cure the violation within a prescribed time period but the violation remains uncured upon expiration of that period.3. The firm violates Article 32, paragraph 1 or 2 by lending funds to another party, or by providing guarantees, endorsing negotiable instruments, or providing property for use as collateral by others, or it allocates its funds in a manner that violates paragraph 1 of the same article.4. The firm fails to file its annual financial report as required in Article 33, paragraph 1, or in its content or manner of preparation the annual report violates the provisions of the regulations prescribed by the competent authority pursuant to paragraph 2 of the same article.
中文原文 會計師法第73條
會計師事務所有下列情事之一者，處新臺幣一萬元以上五萬元以下罰鍰，並限期命其改善；屆期未改善者，按次處新臺幣十二萬元以上六十萬元以下罰鍰，至改善為止：
一、未依第十七條第一項或第三項規定辦理會計師事務所之登錄或變更登錄。
二、未依第二十六條第二項規定辦理變更登記或申請登記。
三、章程未依第二十八條第一項規定記載或章程變更未依第二項規定申報備查。
會計師事務所有下列情事之一者，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，按次處罰至改善為止：
一、違反第十九條規定規避、妨礙或拒絕主管機關之檢查。
二、違反第二十條第四項或第二十二條之一第一項規定，或未於第二十二條之一第三項所定期間內依同條第一項規定辦理者，經主管機關限期改正，屆期未改正。
三、違反第三十二條第一項或第二項規定將資金貸與他人、為保證、票據之背書或提供財產供他人設定擔保，或其資金之運用違反同條第一項規定。
四、未依第三十三條第一項規定申報年度財務報告，或財務報告之內容、編製違反主管機關依同條第二項所訂準則之規定。
一、未依第十七條第一項或第三項規定辦理會計師事務所之登錄或變更登錄。
二、未依第二十六條第二項規定辦理變更登記或申請登記。
三、章程未依第二十八條第一項規定記載或章程變更未依第二項規定申報備查。
會計師事務所有下列情事之一者，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，按次處罰至改善為止：
一、違反第十九條規定規避、妨礙或拒絕主管機關之檢查。
二、違反第二十條第四項或第二十二條之一第一項規定，或未於第二十二條之一第三項所定期間內依同條第一項規定辦理者，經主管機關限期改正，屆期未改正。
三、違反第三十二條第一項或第二項規定將資金貸與他人、為保證、票據之背書或提供財產供他人設定擔保，或其資金之運用違反同條第一項規定。
四、未依第三十三條第一項規定申報年度財務報告，或財務報告之內容、編製違反主管機關依同條第二項所訂準則之規定。