Certified Public Accountant Act Article 8
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.
(Establishment or Joining of CPA Firm)The holder of a CPA certificate may practice nationwide as a CPA only after they have established or joined a CPA firm, applied to the competent authority for practice registration, and joined, as a practicing member, at least the provincial or municipal certified public accountants association ("CPA association") where the head office (or branch) of their CPA firm is located; the CPA association may not refuse membership to such a person.Provincial and municipal CPA associations shall forward the membership information of their members to the National Federation of CPA Associations of the R.O.C. (NFCPAA) for registration and recordation.
中文原文 會計師法第8條
領有會計師證書者，應設立或加入會計師事務所，並向主管機關申請執業登記及至少加入主（或分）會計師事務所所在地之省（市）會計師公會為執業會員後，始得於全國執行會計師業務；會計師公會不得拒絕其加入。
省（市）會計師公會應將所屬會員入會資料，轉送中華民國會計師公會全國聯合會（以下簡稱全國聯合會）辦理登錄備查。
省（市）會計師公會應將所屬會員入會資料，轉送中華民國會計師公會全國聯合會（以下簡稱全國聯合會）辦理登錄備查。