Regulations Governing CPA Continuing Professional Education Article 8
If the competent authority suspends professional practice by a CPA under the preceding article, the CPA, after completing the make-up hours, may apply to the NFCPAA to report to the competent authority requesting reinstatement of professional practice by the CPA. The NFCPAA, within 5 days after receiving the application, shall report to the competent authority and request reinstatement of professional practice by the CPA.
中文原文 會計師持續專業進修辦法第8條
依前條規定經主管機關停止執行會計師業務者,於完成補修後,得洽請全國聯合會報請主管機關回復其執行會計師業務;全國聯合會應於接獲申請後五日內報請主管機關恢復其執行業務。