(Penalty for Performing Attestation Without CPA Qualifications)
A person who, without having obtained CPA qualifications, performs themself or employs a practicing CPA to perform attestation of financial reports as contemplated in Article 39, subparagraph 1 or attestation of income tax returns filed by profit-seeking enterprises as contemplated in Article 39, subparagraph 4, shall be punished by imprisonment for not more than five years, detention, and/or a criminal fine of not less than NT$600,000 and not more than NT$3 million.

(Penalty for Lending CPA Seal and Certificate or Firm Logo)
A CPA who lends their CPA seal or certificate or firm logo for use by a person lacking CPA qualifications shall be punished by an administrative fine of not less than NT$600,000 and not more than NT$3 million, and shall also be ordered to cease the behavior within a prescribed period of time. If the behavior has not been ceased within the prescribed time period, or if after being ceased the violation is repeated, the CPA shall be punished by imprisonment for not more than three years, detention, and/or a criminal fine of not less than NT$600,000 and not more than NT$3 million.

(Penalty for Performing CPA Services Without CPA Qualifications)
A person lacking CPA qualifications who advertises, solicits business, or performs CPA services while assuming the title of a CPA, CPA firm, accounting firm, or another title that could easily cause others to mistakenly believe they are dealing with a CPA firm, and who is ordered to cease the behavior within a specified period but fails to do so, or who after ceasing the behavior subsequently repeats the violation, shall be punished by an administrative fine of not less than NT$300,000 and not more than NT$1.5 million, and shall also be ordered to cease the behavior within a prescribed period of time. If the behavior has not been ceased within the prescribed time period, or if after being ceased the violation is repeated, the person shall be punished by imprisonment for not more than two years, detention, and/or a criminal fine of not less than NT$400,000 and not more than NT$2 million.

(Penalty for Performing CPA Services Without Completing Practice Registration or Joining CPA Association)
A person who holds a CPA certificate but fails to complete practice registration or join a CPA association and begins performing CPA services shall be punished by an administrative fine of not less than NT$120,000 and not more than NT$600,000, and shall also be ordered to make rectification within a prescribed period of time. If rectification is not made within the prescribed time period, the person shall be punished by an administrative fine of not less than NT$240,000 and not more than NT$1.2 million, and shall also be ordered to make rectification within a prescribed period of time. If rectification is not made within the second prescribed time period, their CPA certificate will be revoked.

(Penal Provisions)
A CPA firm to which any one of the following circumstances applies shall be punished by an administrative fine of not less than NT$10,000 and not more than NT$50,000, and shall be ordered to make rectification within a prescribed time period. If rectification is not made within the prescribed time period, administrative fines of not less than NT$120,000 and not more than NT$600,000 shall be imposed for each instance of violation until such time as rectification is made:
1. The CPA firm fails to complete registration or amendment registration in accordance with the provisions of Article 17, paragraph 1 or 3.
2. The CPA firm fails to amend its registration or apply for registration in accordance with the provisions of Article 26, paragraph 2.
3. The CPA firm's articles of incorporation do not include all the items set out in Article 28, paragraph 1, or an amendment to the articles of incorporation is not reported for recordation as required in Article 28, paragraph 2.
A CPA firm to which any one of the following circumstances applies shall be punished by an administrative fine of not less than NT$120,000 and not more than NT$600,000, and shall be ordered to make rectification within a prescribed time period. If rectification is not made within the prescribed time period, fines shall be imposed for each instance of violation until such time as rectification is made:
1. The firm violates Article 19 by avoiding, impeding, or refusing to cooperate with an inspection by the competent authority.
2. The firm violates Article 20, paragraph 4 or Article 22-1, paragraph 1, or fails to take action as specified in Article 22-1, paragraph 1 within the period set in Article 22-1, paragraph 3, and is ordered by the competent authority to cure the violation within a prescribed time period but the violation remains uncured upon expiration of that period.
3. The firm violates Article 32, paragraph 1 or 2 by lending funds to another party, or by providing guarantees, endorsing negotiable instruments, or providing property for use as collateral by others, or it allocates its funds in a manner that violates paragraph 1 of the same article.
4. The firm fails to file its annual financial report as required in Article 33, paragraph 1, or in its content or manner of preparation the annual report violates the provisions of the regulations prescribed by the competent authority pursuant to paragraph 2 of the same article.

(Penal Provisions)
An incorporated CPA firm shall be subject to an administrative fine of not less NT$500,000 and not more than NT$10 million under any of the following circumstances:
1. Practice is performed by a party other than a shareholder, in violation of Article 30, paragraph 1.
2. The firm violates Article 34, paragraph 1 or 2 and is ordered by the competent authority to cure the violation within a prescribed time period but the violation remains uncured upon expiration of that period.
3. The firm fails to faithfully fulfill the duty to perform management and oversight, thereby allowing a shareholder, by violating Article 48 or 49, to materially harm the interests of an interested party or the public.

(Penal Provisions)
An incorporated CPA firm that violates Article 19, 30, 32, 33, or 34 shall be punished in accordance with the provisions of this Act and may also be subject to any of the following sanctions as merited by the severity of the circumstances:
1. A warning.
2. A prohibition from accepting new business for not more than six months, applying to the whole or part of its business.
3. A suspension of the whole or part of its business for not more than six months.
4. Voidance or revocation of approval of the firm's registration.
A shareholder of an incorporated CPA firm who violates this Act in the performance of CPA services shall be disciplined in accordance with the provisions of this Act, and the incorporated CPA firm may also, as merited by the severity of the circumstances, be subject to the sanctions set out in subparagraph 1, 2, or 3 of the preceding paragraph.