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Chapter Law Content

Title: Certified Public Accountant Act CH
Category: Financial Supervisory Commission(金融監督管理委員會)
Chapter 8 Supplementary Provisions
Article 76
(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.
Article 77
(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 his or her CPA certificate.
Article 78
(Deadline for Application for Continued Practice by CPAs Qualified for Registration Before Enforcement of Amended Act)
A CPA who, prior to enforcement of this Act as amended on 27 November 2007, already qualified for registration under the pre-amendment provisions, may not continue CPA practice unless he or she submits the relevant documentation and applies to the competent authority for registration within one year from the date of enforcement of the amended Act.
Article 79
(Deadline for Submission to Competent Authority of Information on CPAs Registered Before Enforcement of Amended Act)
An organization that handled CPA registration prior to the enforcement of this Act as amended on 27 November 2007 shall prepare a list of registered CPAs and registration information within three months from the enforcement of the amended Act and submit the information to the competent authority.
Article 80
(Deadline for Entry into Partnership Contract by Non-Partnership Joint CPA Firms Established Before Enforcement of Amended Act)
An entity that established a non-partnership joint CPA firm prior to enforcement of this Act as amended on 27 November 2007 shall enter into a partnership contract within two years from the date of enforcement of the amended Act 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.
Article 81
(Date of Enforcement)
This Act shall be enforced from the date of promulgation.
The amendments to this Act shall be enforced from the date of promulgation, with the exception of the 10 June 2009 amendment, which shall be enforced from 23 November 2009.