Regulations Governing CPA Continuing Professional Education Article 3
The scope of CPA continuing professional education includes the following:1. Certified Public Accountant Act and related laws and regulations and cases from practice.2. CPA legal liability and CPA code of professional ethics.3. Company Act, Business Registration Act, Business Mergers and Acquisitions Act, Trademark Act, and related laws and regulations, and company and business registration and trademark registration practice.4. Business Accounting Act and related laws and regulations, and generally accepted accounting principles, and bookkeeping practice.5. Regulations Governing Auditing and Attestation of Financial Statements by Certified Public Accountants, Regulations Governing Financial Statement Audit and Attestation Engagements of Certified Public Accountants, the Standards on Quality Management (TWSQM) and the Auditing Standards Committee's Engagement Standards issued by the Accounting Research and Development Foundation, and auditing and attestation practice.6. Securities and Exchange Act, and securities or futures related laws and regulations and practice.7. Tax Collection Act, Value-Added and Non-Value-Added Business Tax Act, Land Tax Act, Estate and Gift Tax Act, and related laws and regulations and tax reporting practice.8. Income Tax Act, Guidelines for the Audit of Income Taxes on Profit-Making-Enterprises, and related laws and regulations and tax return filing and auditing practices.9. Paid-in capital auditing and attestation practice.10. Administrative Procedure Act and Code of Administrative Procedure.11. Valuation Standards Gazette and asset valuation practice.12. Laws and regulations and practice related to anti-money laundering and countering the financing of terrorism.13. Other courses related to CPA professional practice.
中文原文 會計師持續專業進修辦法第3條
會計師持續專業進修內容涵蓋如下：
一、會計師法與其相關法規及實際案例。
二、會計師之法律責任及會計師職業道德規範。
三、公司法、商業登記法、企業併購法、商標法等相關法規與工商登記及商標註冊實務。
四、商業會計法等相關法規與一般公認會計原則及帳務處理實務。
五、會計師查核簽證財務報表規則、會計師受託查核簽證財務報表規則、財團法人中華民國會計研究發展基金會發布之品質管理準則與會計師服務案件準則及查核簽證實務。
六、證券交易法、期貨交易法等證券或期貨相關法規與實務。
七、稅捐稽徵法、加值型及非加值型營業稅法、土地稅法、遺產及贈與稅法等租稅法規與申報實務。
八、所得稅法、營利事業所得稅查核準則等相關法規與結算申報及查核實務。
九、公司資本額查核簽證實務。
十、行政程序法及行政訴訟法。
十一、評價準則公報及資產評價實務。
十二、洗錢防制及打擊資恐相關法規與實務。
十三、其他與會計師執業相關之課程。
一、會計師法與其相關法規及實際案例。
二、會計師之法律責任及會計師職業道德規範。
三、公司法、商業登記法、企業併購法、商標法等相關法規與工商登記及商標註冊實務。
四、商業會計法等相關法規與一般公認會計原則及帳務處理實務。
五、會計師查核簽證財務報表規則、會計師受託查核簽證財務報表規則、財團法人中華民國會計研究發展基金會發布之品質管理準則與會計師服務案件準則及查核簽證實務。
六、證券交易法、期貨交易法等證券或期貨相關法規與實務。
七、稅捐稽徵法、加值型及非加值型營業稅法、土地稅法、遺產及贈與稅法等租稅法規與申報實務。
八、所得稅法、營利事業所得稅查核準則等相關法規與結算申報及查核實務。
九、公司資本額查核簽證實務。
十、行政程序法及行政訴訟法。
十一、評價準則公報及資產評價實務。
十二、洗錢防制及打擊資恐相關法規與實務。
十三、其他與會計師執業相關之課程。