A certified public bookkeeper shall be subject to disciplinary actions, if he/she is under any of the following circumstances:
1.Where he/she has been sentenced to imprisonment by a final judgment for a criminal act committed by him/her while performing his/her professional duties;
2.Where he/she has been imposed with a penalty by the tax collection authorities for tax evasion;
3.Where he/she is referred to the court for assisting or instigating other person to evade tax;
4.Where he/she has been subject to an administrative sanction for violating other relevant laws and regulations to an extent sufficient to prejudice the reputation of certified public bookkeepers as a whole;
5.Where he/she has violated the provisions set out in the Articles of Association to a serious extent; and
6.Where he/she has conducted any other act violating the relevant provisions set out in this Act.

Disciplinary actions are classified as follows:
1.warning;
2.reprimand;
3.prohibition from performing professional activities for a period of no less than two (2) months, but no more than two (2) years; and
4.deletion of the violator from the list of registered certified public bookkeepers.
In the event that a certified public bookkeeper is reprimanded for more than three (3) times, he/she shall also be suspended from practicing bookkeeping; whereas, if he/she has been suspended from practicing bookkeeping for a total period of over five (5) years, he/she shall be deleted from the list of registered certified public bookkeepers.

In the event that a certified public bookkeeper is under any of the circumstances set forth in Article 26 of this Act, any interested party, the government authorities in charge of the business activities involved, or the relevant certified public bookkeepers association may refer the case, by producing the factual findings and evidence, to the competent authorities for its execution of disciplinary action.

Where a certified public bookkeeper deserves disciplinary action, the case shall be handled by the certified public bookkeepers'' disciplinary committee (hereinafter referred to as the "CPBDC").
Upon receiving a case referred to for disciplinary action, the CPBDC shall inform, by a notice, the respondent of the substance of the case, and order him/her to submit a defense or to appear and to make relevant statements before the CPBDC within twenty (20) days from the date following the date of service of the foregoing notice; in the event of failure of the respondent to submit a defense or statements within said time limit, a resolution may be adopted by the CPBDC after examining the case at issue.

In the event that a criminal act is suspected by the CPBDC in the course of examination of a case referred to it under the preceding Article, the CPBDC shall forthwith refer the case to the competent judicial authorities for investigation.

In the event that a certified public bookkeeper disagrees with the resolution adopted by the CPBDC under the preceding Article, he/she may, within twenty (20) days from the date following the date of service of said resolution, apply with the certified public bookkeepers'' disciplinary re-examination committee (hereinafter referred to as the "CPBDRC") for its review of the case.

Regulations governing the organization and operation procedures of the CPBDC and the CPBDRC shall be prescribed by the competent authorities.

Upon finalization of the decision on the execution of disciplinary action against the certified public bookkeeper, the CPBDC shall inform, by a notice, the relevant certified public bookkeepers association and the competent authorities of the resolution underlying the aforesaid final decision.

Any person who, without due qualification, performs the professional activities of a certified public bookkeeper as defined in Items 1 through 3 and Item 5, Paragraph 1, Article 13 hereof, except for the tax return filing activities which may be executed in accordance with the provisions set out in Paragraph 1, Article 35 hereof or under any other applicable laws and regulations, shall be imposed, by the competent authorities, with a fine in an amount of no less than thirty thousand New Taiwan Dollars (NT$30,000), but no more than one hundred and fifty thousand New Taiwan Dollars (NT$150,000).
In the event that the person punished fails to pay the fine imposed under the preceding Paragraph within a given time limit, the case shall be referred to the competent court for compulsory execution.
Any person who has been imposed with a fine under the provisions of Paragraph One of this Article three times or more, but nevertheless, continues to perform the professional activities of a certified public bookkeeper, shall be sentenced to imprisonment for a period of no more than one year, or detention, or in lieu thereof or in addition thereto, be imposed with a fine in an amount of no more than one hundred and fifty thousand New Taiwan Dollars (NT$150,000).