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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 3
Content:
The Certified Public Bookkeepers Disciplinary Re-examination Committee (hereinafter referred to as the "CPBDRC") shall have nine (9) members who shall be appointed or engaged by the Ministry of Finance from among the following personnel to act as such on a part-time basis, with one of them to be appointed as the chairman thereof:
1.two (2) representatives of the Ministry of Finance;
2.one (1) representative from the Department of Commerce of the Ministry of Economic Affairs;
3.one (1) representative from the Ministry of Justice;
4.two (2) representatives of certified public bookkeepers; and
5.three (3) representatives consisting of competent scholars or experts from the fields of law and accounting.
The members described in Item 4 and Item 5 of the preceding Paragraph shall serve terms of office of two (2) years, and each individual so appointed shall be eligible for re-appointment; provided that, such individual shall not be eligible for more than two (2) re-appointments.
No member of the CPBDC may act concurrently as a member of the CPBDRC.
 Update:2018-04-19

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