(Types of CPA Firms)
CPA firms are classified into four types, as follows:
1. Sole practitioner CPA firm.
2. Co-location CPA firm.
3. Joint CPA firm.
4. Incorporated CPA firm.

(Establishment of CPA Firm Branches)
A CPA firm may establish branches. A branch of a CPA firm shall be headed by a practicing CPA. One practicing CPA shall head no more than one branch, and the total number of branches established by a CPA firm may not exceed the number of practicing CPAs at that firm.
Unless otherwise approved by the competent authority, the branches established in accordance with the provisions of the preceding paragraph shall number no more than one branch in any special municipality, county, or county-level city.

(Registration)
A CPA firm and its branches shall register with the NFCPAA.
Rules governing the particulars to be registered by a CPA firm and its branches shall be drafted by the NFCPAA and filed with the competent authority for review and approval. The same applies in the event of an amendment.
If a registered particular as referred to in the preceding paragraph has been changed, the change shall be registered with the NFCPAA within ten days from the date of its occurrence.

(Qualifications of CPA Assistants and Reporting of Employment Status)
An assistant who helps a CPA carry out attestation work shall possess one of the following qualifications:
1. Has passed the CPA examination.
2. Has graduated from an educational institution at the level of junior college or above, and has completed a combined total of at least ten credits of coursework in subjects related to accounting, auditing, taxation, or computer science.
3. Has passed a senior or junior civil service examination for accounting or auditing officials.
4. Has graduated from a senior vocational school for commerce and worked in the field of accounting or auditing for two or more years.
Within ten days after the end of each half fiscal year, any hiring or dismissal of assistants involved in attestation work shall be reported by a CPA firm to the NFCPAA for recordation.

(Performing of Inspections)
To safeguard the interests of the general public and promote the good of society, the competent authority may dispatch personnel to inspect the operations and operations-related financial condition of an approved CPA firm that provides attestation services to public companies. A CPA firm may not avoid, impede, or refuse to cooperate with such an inspection.