(Taking of CPA Examination and Permission to Practice for Foreign Nationals)
A foreign national may take a CPA examination in accordance with the law of the ROC.
A foreign national who passes the examination of the preceding paragraph and obtains a CPA certificate shall obtain permission from the competent authority before engaging in CPA practice in the ROC.

(Foreign National Engaging in CPA Practice Shall Comply with ROC Laws and Regulations)
A foreign national who has received permission to engage in CPA practice in the ROC shall comply with the CPA-related laws and regulations of the ROC and the articles of association of the appropriate CPA association.
Anyone who violates the preceding paragraph shall be disciplined in accordance with the law, and the competent authority may also void or revoke their CPA certificate.

(Deadline for Application for Continued Practice by CPAs Qualified for Registration Before the Coming into Force of the Amended Act)
A CPA who, prior to the coming into force of this Act as amended on 27 November 2007, already qualified for registration under the pre-amendment provisions, may not continue CPA practice unless they submit the relevant documentation and applies to the competent authority for registration within one year from the date the amended Act comes into force.

(Deadline for Submission to Competent Authority of Information on CPAs Registered Before the Coming into Force of the Amended Act)
An organization that handled CPA registration prior to the coming into force of this Act as amended on 27 November 2007 shall prepare a list of registered CPAs and registration information within three months from the date the amended Act comes into force and submit the information to the competent authority.

(Deadline for Entry into Partnership Contract by Non-Partnership Joint CPA Firms Established Before the Coming into Force of the Amended Act)
An entity that established a non-partnership joint CPA firm prior to the coming into force of this Act as amended on 27 November 2007 shall enter into a partnership contract within two years from the date the amended Act comes into force and convert to a partnership joint account firm. Such an entity that fails to convert within that time period shall be deemed a co-location CPA firm.

(Date the Act Comes into Force)
This Act shall come into force from the date of promulgation.
The amendments to this Act shall come into force from the date of promulgation, with the exception of the 10 June 2009 amendment, which shall come into force from 23 November 2009.