本法施行前依法領有會計師證書者，仍得充會計師。
Any person who has acquired a CPA certificate in accordance with any law prior to the enforcement of this Law may also practice as a CPA.
第2條 有左列資格之一者，得應會計師之檢覈：
Article 2 Any person who meets any one of the following qualifications may apply for a simplified examination to qualify as a CPA:
一 公立或立案之私立專科以上學校，或經教育部承認之國外專科以上學校會計系、科或相關系、科畢業，並曾任薦任或相當薦任以上會計、審計人員三年以上者。
1.
Holding a bachelor degree, majoring in accounting or related fields from an ROC public or private university or college or a foreign university or college recognized by the Ministry of Education and has served as an accountant or auditor with recommended-appointment rank or its equivalent or higher level for three years or more.
二 公立或立案之私立專科以上學校，或經教育部承認之國外專科以上學校會計系、科或相關系、科畢業，並曾任專科以上學校講師或副教授三年以上或教授二年以上者。
2.
Holding a bachelor degree, majoring in accounting or related fields from a public or private university or college or a foreign university or college recognized by the Ministry of Education and has served as an instructor or an associate professor for three years or more or as a professor for two years or more in a university or college.
三 領有外國政府相等之會計師證書，經考選部認可者。
3.
Having an equivalent CPA certificate from a foreign government and having obtained recognition of such certificate from the Examination Yuan.
前項檢覈辦法，由考試院會同行政院定之。
The implementing rules for the simplified examination mentioned in the preceding paragraph shall be prescribed by the Examination Yuan together with the Executive Yuan.
第3條 本法所稱主管機關：在中央為財政部；在省為財政部指定之機關；在直轄市為直轄市政府。
Article 3 The authorities as used in this Law denotes the Ministry of Finance at the Central Government level, an agency designated by the Ministry of Finance at the provincial level, and for a municipality under the direct jurisdiction of the Executive Yuan, the government of such municipality.
第4條 有左列情事之一者，不得充會計師；其已充會計師者，撤銷其會計師證書。
Article 4 A person under any of the following circumstances shall not be qualified to practice as a CPA, and in case he has been practicing as a CPA, his CPA certificate shall be revoked.
一 背叛中華民國經判決確定者。
1.
If the judgement is final and non-appealable that he has committed treason against the Republic of China.
三 受禁治產宣告尚未撤銷者。
3.
If his legal incapacity has been declared by the court and not yet been withdrawn.
六 曾任公務員而受撤職處分，其停止任用期間尚未屆滿者。
6.
If he has been dismissed from public service as a result of disciplinary sanction and the period prescribed for suspension of his reappointment has not yet expired.
依前項第三款至第六款規定撤銷會計師證書者，於原因消滅後，仍得依本法之規定，請領會計師證書。
Any one whose CPA certificate was revoked due to the condition prescribed in items 3 through 6 is still entitled to apply for a CPA certificate whenever the condition concerned ceases to exist.
第5條 請領會計師證書，應具申請書及證明資格文件，申請中央主管機關核發之。
Article 5 Any person who wishes to apply for a CPA certificate shall file an application with the central competent authority together with documents evidencing his qualification.
第7條 會計師受託辦理事件，得與委託人約定受取合於規定之酬金。
Article 7 A CPA may receive remuneration, in accordance with related regulation, for his service performed at a rate agreed upon with his client when accepting the engagement.
第8條 會計師執行業務事件，應分別依業務事件主管機關法令之規定辦理。
Article 8 A CPA shall perform his professional services in accordance with the laws, regulations, and ordinances of the respective competent authority having jurisdiction over the cases he is dealing with.
會計師受託查核簽證財務報表，除其他法律另有規定者外，依主管機關所定之查核簽證規則辦理。
A CPA engaged to examine and certify financial statements shall do so in accordance with the examination and certification regulations promulgated by the competent authority, except as otherwise provided for by law.
前項查核簽證規則，應訂明會計師執行之查核程序、查核工作底稿、查核報告、財務報表之編製及其他應遵行事項。
The examination and certification regulations referred to in the preceding paragraph shall specify matters related to the audit procedures to be carried out by the CPA, the audit working papers, the audit report, the preparation of financial statements, and other matters to be observed.
第9條 會計師應向省(市)主管機關申請登錄，方得開業。
Article 9 A CPA shall file an application for registration with the authority in a province (municipality) before commencing his practice.
會計師應在公私機構擔任會計職務，或在會計師事務所擔任助理人員二年以上，方得登錄。
A CPA shall have worked in the accounting field with a public or a private institution or as an assistant with a CPA firm, for at least two years, to qualify for filing his application for registration.
經檢覈取得會計師資格者，不適用前項之規定。
The provisions in the preceding paragraph shall not apply to any person whose CPA certificate was acquired through a simplified examination.
會計師登錄規則，由中央主管機關定之。
The implementation rules for CPA′s registration shall be prescribed by the competent Authority in the Central Government.
第10條 會計師得單獨開業，設立會計師事務所，執行業務，或由兩個以上開業會計師組織聯合會計師事務所，共同執行業務，並以其登錄開業之省(市)為其執行業務之區域。
Article 10 A CPA may establish an office to practice and perform professional services by himself or establish a CPA partnership and practice jointly with other CPAs.
A CPA (or CPAs) shall establish and maintain an office within his (or their) practice area in the province (municipality) for which he (or they) has (or have) been registered.
如在其他省(市)執行業務時，應設立分事務所。
A branch office is required to be set up if professional services are to be performed within other province (municipality); however, if the province (municipality) neighbors the practice area, such provision shall not prevail.
但省與直轄市毗鄰者，不在此限。
A branch office is required to be set up if professional services are to be performed within other province (municipality); however, if the province (municipality) neighbors the practice area, such provision shall not prevail.