Regulations Governing Approval of Certified Public Accountants to Audit and Attest to the Financial Reports of Public Companies Article 10
Under any of the following circumstances, the FSC may void or revoke the approval it has given to a CPA, or to the CPA firm thereof, to conduct the business of auditing and attesting the financial report of public companies:1. Any application item contains a false statement or violates Article 7, and the circumstances are serious.2. The CPA firm does not meet the provisions of Article 4, paragraph 1, subparagraphs 1, 3 or 5, is required to make improvement within a specified time period, and fails to do so.3. The CPA firm refuses to participate in the peer review, or the result of the peer review is substandard, and it is required to make improvement within a specified time period but fails to do so.4. The CPA fails to participate in continuing education pursuant to the Certified Public Accountant Act, is reported by the NFCPAA to the FSC, and suspended from practicing CPA business.5. The amount of the authorized capital of, or insurance purchased by, an incorporated CPA firm does not comply with the relevant provisions of the Certified Public Accountant Act.6. The FSC conducts and examination of the CPA firm and discovers a serious deficiency or violation, and the CPA firm fails to correct the problem by the time limit set by the FSC for doing so.7. There is any other serious violation.After the circumstances of any of the subparagraphs of the preceding paragraph have been extinguished for one full year, a CPA firm may submit evidentiary documentation to re-apply for approval pursuant to Article 3 or Article 7, paragraphs 1 and 2.
中文原文 會計師辦理公開發行公司財務報告查核簽證核准準則第10條
經核准辦理公開發行公司財務報告查核簽證業務之會計師或其所屬之會計師事務所，有下列情事之一者，本會得撤銷或廢止其核准：
一、申請事項有虛偽不實之情事或違反第七條之規定，情節重大。
二、會計師事務所不符第四條第一項第一款、第三款或第五款之規定，經限期改善，逾期未改善。
三、會計師事務所拒絕參加同業評鑑，或同業評鑑結果不合標準，經限期改善，逾期未改善。
四、會計師未依會計師法規定進修經全國聯合會報本會停止執行會計師業務。
五、法人會計師事務所之資本額及保險金額，不符合會計師法相關規定。
六、會計師事務所經本會檢查發現之重大缺失或違規事項，經限期改善，逾期未改善。
七、其他重大違規事項。
前項各款情事消滅屆滿一年後，會計師事務所得檢具證明文件依第三條或第七條第一項、第二項規定重行申請核准。
一、申請事項有虛偽不實之情事或違反第七條之規定，情節重大。
二、會計師事務所不符第四條第一項第一款、第三款或第五款之規定，經限期改善，逾期未改善。
三、會計師事務所拒絕參加同業評鑑，或同業評鑑結果不合標準，經限期改善，逾期未改善。
四、會計師未依會計師法規定進修經全國聯合會報本會停止執行會計師業務。
五、法人會計師事務所之資本額及保險金額，不符合會計師法相關規定。
六、會計師事務所經本會檢查發現之重大缺失或違規事項，經限期改善，逾期未改善。
七、其他重大違規事項。
前項各款情事消滅屆滿一年後，會計師事務所得檢具證明文件依第三條或第七條第一項、第二項規定重行申請核准。