Regulations Governing CPA Continuing Professional Education Article 7
CPAs who have not met the minimum CPE hour requirements under Article 5 shall individually be given notice by the NFCPAA by the end of March of the following year, requesting that they complete make-up hours within 3 months. If the make-up hours are not completed within the time limit, the NFCPAA shall report to the competent authority and request that it suspend professional practice by the CPA. If the CPA has not completed the make-up hours within 1 year from the date of suspension of practice, the NFCPAA shall report to the competent authority within 2 months after expiration of the time limit and request that it void or revoke the CPA’s practice registration.
中文原文 會計師持續專業進修辦法第7條
不符第五條規定之最低進修時數之會計師，全國聯合會應於次年三月底前個別通知請其於三個月內完成補修，屆期未完成補修者，應報請主管機關停止其執行業務；自停止執業之日起一年內未完成補修者，全國聯合會應於屆期後二個月內報請主管機關撤銷或廢止其執業登記。