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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 27
Content:
Disciplinary actions are classified as follows:
1.warning;
2.reprimand;
3.prohibition from performing professional activities for a period of no less than two (2) months, but no more than two (2) years; and
4.deletion of the violator from the list of registered certified public bookkeepers.
In the event that a certified public bookkeeper is reprimanded for more than three (3) times, he/she shall also be suspended from practicing bookkeeping; whereas, if he/she has been suspended from practicing bookkeeping for a total period of over five (5) years, he/she shall be deleted from the list of registered certified public bookkeepers.
 Update:2018-04-19

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