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財政部賦稅署-法規查詢主題專區

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法律與法規命令

Tax Act:
Certified Public Bookkeepers Act
Article 17
Content:
A certified public bookkeeper shall not conduct the following acts:
1.disclose any secret related to his/her business operations, without the prior consent of the mandator;
2.refuse or delay the provision of any relevant document or of any reply in response to the relevant enquiries made by the government authorities in charge of the mandated affairs;
3.solicit business with improper means;
4.lease or loan his/her public bookkeeper certificate to any other person;
5.assist or instigate other person(s) to evade tax; or 
6.engage in any other improper act or conduct in a manner contrary to his/her due obligations or otherwise neglect such obligations which should be fulfilled by him/her in the course of performing his/her professional duties in respect of the mandated affairs.
 Update:2018-04-19

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