Certified Public Accountant Act Article 80
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 Entry into Partnership Contract by Non-Partnership Joint CPA Firms Established Before the Coming into Force of the Amended Act)An entity that established a non-partnership joint CPA firm prior to the coming into force of this Act as amended on 27 November 2007 shall enter into a partnership contract within two years from the date the amended Act comes into force and convert to a partnership joint account firm. Such an entity that fails to convert within that time period shall be deemed a co-location CPA firm.
中文原文 會計師法第80條
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設立非合夥組織之聯合會計師事務所，應自本法修正施行之日起二年內，訂定合夥契約，調整為合夥組織之聯合會計師事務所；屆期未調整者，視為合署會計師事務所。