Certified Public Accountant Act Article 77
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.
(Foreign National Engaging in CPA Practice Shall Comply with ROC Laws and Regulations)A foreign national who has received permission to engage in CPA practice in the ROC shall comply with the CPA-related laws and regulations of the ROC and the articles of association of the appropriate CPA association.Anyone who violates the preceding paragraph shall be disciplined in accordance with the law, and the competent authority may also void or revoke their CPA certificate.
中文原文 會計師法第77條
外國人經許可在中華民國執行會計師業務者，應遵守中華民國關於會計師之法律及會計師公會章程。
違反前項規定者，除依法懲處外，主管機關得撤銷或廢止其會計師證書。
違反前項規定者，除依法懲處外，主管機關得撤銷或廢止其會計師證書。