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法律與法規命令

Tax Act:
Certified Public Bookkeepers Act
Article 4
Content:
Under any of the following circumstances, a national of the Republic of China shall not act as a certified public bookkeeper:
1.Where he/she has committed a criminal act such as fraud, breach of trust, misappropriation, or forgery in the course of performing his/her functional duties, and thus was imposed, by a final judgment, an imprisonment sentence for a period of more than one year ,but this provision shall not apply to probation;
2.Persons who are under the guardianship or assistantship and such conditions have not yet been revoked;
3.Where he/she has been adjudicated bankrupt, and his/her rights are not yet reinstated;
4. Where he/she has been suspended from the public functionary post that he/she served, and the term of such suspension has not yet expired;
5.Where he/she has been exempted( discharged) from the public functionary post that he/she served, and the term of such exemption has not yet more than five years; and
6.Where he/she has been excluded from the list of certified public bookkeepers in accordance with the applicable provisions set out in this Act.
Where he/she is already practicing as a certified public bookkeeper under any of the provisions set out in Items 1 or 6 of the preceding Paragraph, his/her qualification certificate of certified public bookkeeper shall be revoked or annulled. Under the provision set out in Items 1 of the preceding Paragraph, If three years have already passed since service of the term was completed or pardon was received after partial service of the prison term, an application for a new certificate of certified public bookkeeper may still be filed by the foregoing bookkeeper.
Where he/she is already practicing as a certified public bookkeeper under any of the provisions set out in Items 2 through 5 of the preceding Paragraph, his/her qualification certificate of certified public bookkeeper shall be suspended, and be recovered after extinguishment of the cause of such revocation.
 Update:2018-04-19

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