Certified Public Accountant Act Article 78
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.
(Deadline for Application for Continued Practice by CPAs Qualified for Registration Before the Coming into Force of the Amended Act)A CPA who, prior to the coming into force of this Act as amended on 27 November 2007, already qualified for registration under the pre-amendment provisions, may not continue CPA practice unless they submit the relevant documentation and applies to the competent authority for registration within one year from the date the amended Act comes into force.
中文原文 會計師法第78條
會計師於本法中華民國九十六年十一月二十七日修正之條文施行前已符合修正前之登錄資格者，應自修正施行之日起一年內，檢具相關證明文件，向主管機關申請登記，始得繼續執行會計師業務。