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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<br> Article 29
Content:
Where a certified public bookkeeper deserves disciplinary action, the case shall be handled by the certified public bookkeepers'' disciplinary committee (hereinafter referred to as the "CPBDC").
Upon receiving a case referred to for disciplinary action, the CPBDC shall inform, by a notice, the respondent of the substance of the case, and order him/her to submit a defense or to appear and to make relevant statements before the CPBDC within twenty (20) days from the date following the date of service of the foregoing notice; in the event of failure of the respondent to submit a defense or statements within said time limit, a resolution may be adopted by the CPBDC after examining the case at issue.
 Update:2018-04-19

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