Regulations Governing Approval of Certified Public Accountants to Audit and Attest to the Financial Reports of Public Companies Article 4
CPAs conducting business of auditing and attesting to financial reports of public companies, and the joint CPA firm or incorporated CPA firm to which they belong, shall comply with the following provisions:1. The CPA firm's CPAs conducting the business of auditing and attesting to financial reports of public companies shall have at least 5 years of practice experience in attestation to financial reports or in actually assisting in the work of attestation to financial reports, and may not number less than three persons.2. In the most recent year prior to the application date, the practicing CPAs shall have already participated in continuing professional education hours as specified in Article 5, paragraph 1 of the Regulations Governing CPA Continuing Professional Education.3. There shall be no less than six audit assistants, no less than two-thirds of whom possess the qualifications set forth in Article 18, paragraph 1, subparagraph 1 of the Certified Public Accountant Act, or have graduated from the accounting, banking, insurance, commerce, public finance and taxation, economics, business administration, or international trade related department of an institution at the junior college level or higher, or have passed the senior examination for accountants or auditors; and no less than one-third of whom are graduates of an accounting institute or university accounting department or program and have passed the CPA examination or the senior examination for accountants or auditors, or have graduated from the accounting, banking, insurance, commerce, public finance and taxation, economics, business administration, or international trade related department of an institution at the junior college level or higher and engaged in auditing work at a CPA firm for two full years.4. The practice of a practicing CPA shall not have been suspended by any disposition under the Certified Public Accountant Act, the Securities and Exchange Act, or other acts or regulations, for which the suspension period has not yet been completed.5. The firm shall have a common office.6. The amount of authorized capital and amount of insurance purchased by an incorporated CPA firm shall comply with the relevant provisions of the Certified Public Accountant Act.7. The CPA firm shall adopt a quality management system in accordance with the Standards on Quality Management (TWSQM) issued by the Accounting Research and Development Foundation.A CPA who was approved to conduct the business of auditing and attesting to financial reports of public companies before the enforcement of the 26 October 2020 amendment to these Regulations shall be exempted from the requirement regarding experience set out in subparagraph 1 of the preceding paragraph.
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4條
辦理公開發行公司財務報告查核簽證業務之會計師及其所屬之聯合或法人會計師事務所，應符合下列規定：
一、會計師事務所辦理公開發行公司財務報告查核簽證業務之會計師，應具備執行財務報告簽證業務或實際參與協助執行財務報告簽證工作達五年以上之經歷，且不得少於三人。
二、執業會計師於申請日前，最近一年已依會計師持續專業進修辦法第五條第一項所定時數進修。
三、查核助理人員總數不得少於六人；其中具有會計師法第十八條第一項第一款資格或專科以上學校會計、銀行、保險、商學、財稅、經濟、工商管理、國際貿易等有關系、科畢業者或高等考試會計、審計人員及格者，不得少於三分之二，會計研究所或大學會計系組畢業、會計師考試及格、高等考試會計、審計人員及格或具有專科以上學校會計、銀行、保險、商學、財稅、經濟、工商管理、國際貿易等有關系、科畢業且任會計師事務所審計工作滿二年者，不得少於三分之一。
四、執業會計師未有受會計師法、證券交易法或其他法令規定之停止執行業務處分而尚未執行完畢。
五、具有共同之辦公處所。
六、法人會計師事務所之資本額及投保保險金額，應符合會計師法相關規定。
七、會計師事務所應依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規定訂定品質管理制度。
本準則中華民國一百零九年十月二十六日修正施行前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，不受前項第一款有關經歷規定之限制。
一、會計師事務所辦理公開發行公司財務報告查核簽證業務之會計師，應具備執行財務報告簽證業務或實際參與協助執行財務報告簽證工作達五年以上之經歷，且不得少於三人。
二、執業會計師於申請日前，最近一年已依會計師持續專業進修辦法第五條第一項所定時數進修。
三、查核助理人員總數不得少於六人；其中具有會計師法第十八條第一項第一款資格或專科以上學校會計、銀行、保險、商學、財稅、經濟、工商管理、國際貿易等有關系、科畢業者或高等考試會計、審計人員及格者，不得少於三分之二，會計研究所或大學會計系組畢業、會計師考試及格、高等考試會計、審計人員及格或具有專科以上學校會計、銀行、保險、商學、財稅、經濟、工商管理、國際貿易等有關系、科畢業且任會計師事務所審計工作滿二年者，不得少於三分之一。
四、執業會計師未有受會計師法、證券交易法或其他法令規定之停止執行業務處分而尚未執行完畢。
五、具有共同之辦公處所。
六、法人會計師事務所之資本額及投保保險金額，應符合會計師法相關規定。
七、會計師事務所應依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規定訂定品質管理制度。
本準則中華民國一百零九年十月二十六日修正施行前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，不受前項第一款有關經歷規定之限制。