Only an attorney may act as an advocate, except where the presiding judge permits a person who is not an attorney to act as an advocate.
The presiding judge may by a ruling, at any time revoke the permission provided in the preceding paragraph. The notification of such revocation shall be served upon the principal of the retention.
The Judicial Yuan shall prescribe the regulations governing permission of a person who is not an attorney to act as an advocate.

An advocate shall produce a Power of Attorney upon conducting the initial act of litigation, except where the advocate is retained by a party orally and such retention is entered in the court record by the court clerk or where the advocate is appointed by the court or the presiding judge in accordance with the applicable law.
The retention or appointment, in accordance with the provisions of the preceding paragraph, shall be made separately in each court instance, except when the party has indicated in the Power of Attorney that the retention for a specific action takes effect in all of the court instances and that such Power of Attorney has been duly notarized.

An advocate has the authority to conduct all acts of litigation with regard to the action for which he/she is retained, except that he/she may not, without special authorization for him/her to do so: (i) abandon the claim; (ii) admit the claim; (iii) voluntarily dismiss the action; (iv) settle the case; (v) initiate counterclaims; (vi) take an appeal; (vii) initiate a rehearing action; or (ix) appoint another advocate..
The provisions of the proviso of the preceding paragraph shall apply mutatis mutandis to acts concerning compulsory execution or collection of a thing in dispute.
Any restriction on the authority provided in the first paragraph shall be specified in the Power of Attorney or court record provided in the preceding Article.

When the court or the presiding judge appoints an attorney to act as advocate for a party in accordance with the applicable law, such advocate may conduct all acts of litigation for the party, except for the acts of: abandoning the claim; admitting the claim; voluntarily dismissing the action; or settling the case.
When a party retains an advocate or expresses the intention to conduct acts of litigation on his/her own behalf, the advocate's authority provided in the preceding paragraph shall terminate.
In the case provided in the preceding paragraph, a notice shall be served upon the appointed advocate and the opposing party.

In cases where there are two or more advocates, each advocate may represent the party independently.
Retention in violation of the provision of the preceding paragraph shall have no effect on the opposing party.

Any factual statement made by an advocate shall not be effective if such statement is revoked or rectified immediately by the party appearing in person.

An advocate's authority shall not terminate by reason of the death, bankruptcy, or loss of the capacity to litigate of the party represented, nor shall it terminate by reason of a change of the statutory agent of the party represented.

The termination of an advocate's retention shall be ineffective unless a notice thereof is served upon the opposing party.
The notice provided in the preceding paragraph shall be made to the court in writing or orally and served upon or notified to the opposing party by the court.
In cases of termination of retention by an advocate, such advocate shall continue to conduct all acts necessary to protect the rights of the party represented for a period of fifteen days from the day of expression of the intention to terminate retention.

When there exists a correctable defect in the advocate's authority, the presiding judge shall order the correction of the defect within a designated period of time; however, the judge may permit the advocate to conduct acts of litigation pro tempore.
The provision of Article 48 shall apply mutatis mutandis to the authority of an advocate.

A party or an advocate may, with the permission of the presiding judge, appear with an assistant during a court session.
At any time, the presiding judge may revoke the permission provided in the preceding paragraph.

Any statement made by an assistant, unless revokedor rectified by the party or advocate immediately, shall be deemed to be made by the party or advocate himself/herself.