Accounting Act Article 112
Unless otherwise provided by laws, accounting Officers shall not engage in the practice of accountants and attorneys, nor should they be employed as employee of other government Agency as well as public or private business institutions.
中文原文 會計法第112條
會計人員不得兼營會計師、律師業務，除法律另有規定外，不得兼任公務機關、公私營業機構之職務。