Certified Public Accountant Act Article 9
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.
(Responsibility of CPAs)A practicing CPA at a CPA firm may not serve simultaneously as a co-located practitioner, partner, shareholder, or employee of another CPA firm.
中文原文 會計師法第9條
會計師事務所之執業會計師，不得同時為其他會計師事務所之合署執業者、合夥人、股東或受雇人。