會計師法之刑罰規定 / 律師 吳英志 總編輯法學博士范國華主持律師
關於會計師法刑罰條款之規定,見於該法第69條、第70條及第71條,臚列如下:
第69條
未取得會計師資格,而親自或僱用執業會計師執行第三十九條第一款有關財務報告之簽證或第四款有關營利事業所得稅相關申報之簽證者,處五年以下有期徒刑、拘役或科或併科新臺幣六十萬元以上三百萬元以下罰金。
A person who performs or hires a practicing CPA to perform attestation on financial reports as contemplated in Article 39, subparagraph 1 or attestation on income tax returns filed by profit-seeking enterprises as contemplated in Article 39, subparagraph 4 without having obtained CPA qualifications shall be punished by imprisonment for not more than five years, detention, and/or a criminal fine of not less than NT$600,000 and not more than NT$3 million.
第70條
會計師將會計師章證或事務所標識出借與未取得會計師資格之人使用者,處新臺幣六十萬元以上三百萬元以下罰鍰,並限期命其停止行為;屆期不停止其行為,或停止後再為違反行為者,處三年以下有期徒刑、拘役或科或併科新臺幣六十萬元以上三百萬元以下罰金。
A CPA who lends his or her CPA seal and certificate or the firm logo for use by a person lacking CPA qualifications shall be punished by an administrative fine of not less than NT$600,000 and not more than NT$3 million, and shall also be ordered to cease the behavior within a prescribed period of time. If the behavior has not been ceased within the prescribed time period, or if after being ceased the violation is repeated, the CPA shall be punished by imprisonment for not more than three years, detention, and/or a criminal fine of not less than NT$600,000 and not more than NT$3 million.
第71條
未取得會計師資格,以會計師、會計師事務所、會計事務所或其他易使人誤認為會計師事務所之名義刊登廣告、招攬或執行會計師業務,經限期命其停止行為,屆期不停止其行為,或停止後再為違反行為者,處新臺幣三十萬元以上一百五十萬元以下罰鍰,並限期命其停止行為;屆期不停止其行為或停止後再為違反行為者,處二年以下有期徒刑、拘役或科或併科新臺幣四十萬元以上二百萬元以下罰金。