Regulations Governing Applications for CPA Certificates and Practice Registration Article 4
A person who loses his or her CPA certificate may apply for re-issuance, provided that the person shall publish an announcement in the newspaper for 3 days, declaring that the certificate with the original certificate number is lost and voided, and then proceed with the application pursuant to the preceding article, attaching the entire page of the newspaper containing the announcement. If the certificate declared to be lost is subsequently found, it shall immediately be surrendered for cancellation.If the CPA certificate is damaged, the certificate holder may apply for a replacement pursuant to the preceding article, attaching the original certificate.
中文原文 請領會計師證書與申請執業登記規則第4條
會計師證書遺失者，得申請補發；惟須刊登報紙三天，聲明原領字號證書遺失作廢，並檢附整張報紙，依前條規定辦理。
嗣後如發現已報失之證書，應即繳銷。
會計師證書損壞者，得檢具原證書依前條規定申請換領。
嗣後如發現已報失之證書，應即繳銷。
會計師證書損壞者，得檢具原證書依前條規定申請換領。