Certified Public Accountant Act Article 76
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.
(Taking of CPA Examination and Permission to Practice for Foreign Nationals)A foreign national may take a CPA examination in accordance with the law of the ROC.A foreign national who passes the examination of the preceding paragraph and obtains a CPA certificate shall obtain permission from the competent authority before engaging in CPA practice in the ROC.
中文原文 會計師法第76條
外國人得依中華民國法律，應會計師考試。
前項考試及格，領有會計師證書之外國人，在中華民國執行會計師業務，應經主管機關之許可。
前項考試及格，領有會計師證書之外國人，在中華民國執行會計師業務，應經主管機關之許可。