(Causes for Disciplinary Proceedings)
A CPA to whom any of the following circumstances applies shall be subject to disciplinary proceedings:
1. Has received a final and unappealable sentence for a crime, and the charge merits a determination that the reputation of CPAs has been harmed.
2. Has been sanctioned by a tax collection authority for evading taxes, or for helping or instigating another person to do so, if the situation is severe.
3. Has committed an error or omission in attestation of a financial report or an income tax return filed by a profit-seeking enterprise, if the situation is severe.
4. Has received an administrative sanction for a violation of another applicable law or regulation, if the situation is severe and is sufficient to affect the reputation of CPAs.
5. Has committed a violation of the articles of association of a CPA association, if the situation is severe.
6. Has committed another violation of this Act, if the situation is severe.

(Disciplinary Actions and Sanctions)
Disciplinary actions and sanctions against CPAs are as follows:
1. An administrative fine of not less than NT$120,000 and not greater than NT$1.2 million.
2. A warning.
3. A reprimand.
4. Suspension from practice for not less than two months and not more than two years.
5. Expulsion from practice.

(Procedures for Disciplinary Proceedings)
If circumstances set out in any of the subparagraphs of Article 61 exist with respect to a CPA, the competent authority with the relevant jurisdiction or the NFCPAA may report the pertinent facts and evidence to the CPA Discipline Committee to request disciplinary action.
An interested party who discovers that circumstances set out in any of the subparagraphs of Article 61 exist with respect to a CPA may also report the pertinent facts and evidence to the competent authority with the relevant jurisdiction or to the NFCPAA, for forwarding to the CPA Discipline Committee for disciplinary action.

(Disciplinary Proceeding Handling Entity and Response by Respondent CPA)
If a CPA is subject to disciplinary proceedings, the matter shall be handled by the CPA Discipline Committee.
If a CPA is reported for disciplinary action, the CPA Discipline Committee shall notify the CPA and order the latter to submit a response or appear before the Committee to provide a statement within 20 days from the day following service of the notification; if they fail to submit a response or appear before the Committee to provide a statement within that time period, a resolution may be adopted ex parte.
A CPA who submits a response in accordance with the provisions of the preceding paragraph shall send a copy of the written response to the NFCPAA or the competent authority with the relevant jurisdiction (whichever one originally referred the matter for disciplinary action).

(Disciplinary Matters Requiring Filing of Information)
When the CPA Discipline Committee discovers a suspected crime in the course of handling a disciplinary matter, it shall file an information.

(Rehearing of Resolution of Disciplinary Proceedings)
If the person subject to disciplinary proceedings disagrees with the resolution of the CPA Discipline Committee, within 20 days from the day following service of the written resolution, they may petition the CPA Disciplinary Rehearing Committee for a rehearing.

(Organization and Procedural Regulations of CPA Discipline Committee and CPA Disciplinary Rehearing Committee)
The organization and procedural regulations of the CPA Discipline Committee and the CPA Disciplinary Rehearing Committee shall be prescribed by the competent authority.
The members of the CPA Discipline Committee and the CPA Disciplinary Rehearing Committee of the preceding paragraph shall be hired by the competent authority from among the following three types of persons, each of which shall comprise one-third of committee membership:
1. Representatives of CPA associations.
2. Scholars or fair and impartial persons with expertise in law or accounting.
3. Representatives of relevant administrative agencies.
Regulations to govern hiring of the committee members referred to in subparagraph 2 of the preceding paragraph shall be separately prescribed by the competent authority.

(Public Announcement of Resolution of Disciplinary Proceedings)
After a disciplinary action or sanction against a CPA becomes final, the CPA Discipline Committee or the CPA Disciplinary Rehearing Committee may publicly announce the results of its resolution and publish its resolution in a government gazette.