Regulations Governing Approval of Certified Public Accountants to Audit and Attest to the Financial Reports of Public Companies Article 5
Under any of the following circumstances, the FSC may deny approval for an application to conduct the business of auditing and attesting to financial reports of public companies:1. Non-compliance with the provisions of the preceding article.2. It is found that the quality management system of the CPA firm is not effectively implemented, without legitimate reason.3. A practicing CPA has violated laws or regulations, or the CPA code of professional ethics, and the circumstances are serious.
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5條
申請辦理公開發行公司財務報告查核簽證業務之案件，有下列情事之一者，本會得不予核准：
一、不符合前條規定。
二、經發現會計師事務所之品質管理制度未有效執行且無正當理由。
三、執業會計師有違反法令或會計師職業道德規範之情事，情節重大。
一、不符合前條規定。
二、經發現會計師事務所之品質管理制度未有效執行且無正當理由。
三、執業會計師有違反法令或會計師職業道德規範之情事，情節重大。