I、Registration of CPA and CPA Firm
According to Article 5、Article 8 of CPA Law, national of the Republic of China who has passed the CPA examination, holds a CPA certificate, and possesses the qualifications of a CPA may practice as a CPA. The holder of a CPA certificate may practice nationwide as a CPA after he or she has established or joined a CPA firm, applied to the competent authority for practice registration, and joined, as a practicing member, at least the provincial or municipal certified public accountants association ("CPA association") where the head office (or branch) of his or her CPA firm is located. Provincial and municipal CPA associations shall forward the membership information of their members to the National Federation of Certified Public Accountants Associations of the R.O.C. (the "national federation") for registration and recordation.
According to Article 17 of CPA Law, a CPA firm and its branches shall register with the national federation. Rules governing the particulars to be registered by a CPA firm and its branches shall be drafted by the national federation and filed with the FSC for review and approval.
II、CPA Firms conducting business of auditing and attesting financial reports of public companies
The financial report of a public company shall be jointly audited and attested to by two or more CPAs of a joint CPA firm or incorporated CPA firm pursuant to Article 15 of the Certified Public Accountant Act.
● Regulations Governing Approval of Certified Public Accountants to Audit and Attest to the Financial Reports of Public Companies
Visitor： 167 Update： 2019-11-12