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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:
Organization and Operation Rules of Disciplinary Committee and Disciplinary Re-examination Committee of Certified Public Bookkeepers
Article 12
Content:
A resolution adopted at a meeting of the CPBDC shall be recorded in written minutes which shall contain the following particulars:
1.the name and domicile of the certified public bookkeeper subject to the disciplinary action to be taken, and the certified public bookkeepers association he/she is registered with;
2.the subject of the case at issue;
3.the text, and the underlying facts, reasons and legal reference(s) of the resolution adopted;
4.the names of the CPBDC members present at the meeting;
5.the date of the resolution; and
6.the legal remedy which may be sought by the certified public bookkeeper subject to the disciplinary action who disagrees with the resolution, and the duration for filing and the authorities to accept an appeal based on such legal remedy.
The minutes of the resolution as required in the preceding Paragraph shall be prepared within three (3) months from the date the case for disciplinary action is referred to the CPBDC, subject to a single extension, if necessary, for three (3) additional months.
In the event that the original case referring party is requested to re-investigate the case referred by it for disciplinary action, then the period for preparing the minutes of resolution as stipulated in the preceding Paragraph shall commence from the date following the date the re-investigation results are served to the CPBDC by the original case referring party.
 Update:2018-04-19

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