Regulations Governing Financial Statement Audit and Attestation Engagements of Certified Public Accountants Article 6
CPAs and those assistants who help CPAs carry out audit and attestation work (hereinafter collectively referred to as "auditors") shall expand their professional knowledge and practical experience and shall adhere to a code of professional ethics.CPAs shall pursue continuing professional development and shall see to it that their assistants pursue continuing development.
中文原文 會計師查核簽證財務報表規則（911108訂定）第6條
會計師及協助會計師執行查核簽證工作之助理人員（以下合稱查核人員）應充實專業學識與實務經驗，並遵守職業道德規範。
會計師應持續專業進修，並督促助理人員持續進修。
會計師應持續專業進修，並督促助理人員持續進修。