眾律國際法律事務所

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。

A person lacking CPA qualifications who advertises, solicits business, or performs CPA services while assuming the title of a CPA, CPA firm, accounting firm, or another title that could easily cause others to mistakenly believe they are dealing with a CPA firm, and who is ordered to cease the behavior within a specified period but fails to do so, or who after ceasing the behavior subsequently repeats the violation, shall be punished by an administrative fine of not less than NT$300,000 and not more than NT$1.5 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 person shall be punished by imprisonment for not more than two years, detention, and/or a criminal fine of not less than NT$400,000 and not more than NT$2 million.

復關於會計師法行政罰條款之規定，見於該法第72條、第73條、第74條及第75條，臚列如下：

第72條     

領有會計師證書，未辦理執業登記或加入公會而執行會計師業務者，處新臺幣十二萬元以上六十萬元以下罰鍰，並限期命其改善；屆期未改善者，處新臺幣二十四萬元以上一百二十萬元以下罰鍰，並再限期命其改善。屆期仍未改善者，廢止其會計師證書。

A person who holds a CPA certificate but fails to complete practice registration or join a CPA association and begin performing CPA services shall be punished by an administrative fine of not less than NT$120,000 and not more than NT$600,000, and shall also be ordered to make rectification within a prescribed period of time; if rectification is not made within the prescribed time period, the person shall be punished by an administrative fine of not less than NT$240,000 and not more than NT$1.2 million, and shall also be ordered to make rectification within a prescribed period of time. Where rectification is not made within the second prescribed time period, his or her CPA certificate will be revoked.

第73條

會計師事務所有下列情事之一者，處新臺幣一萬元以上五萬元以下罰鍰，並限期命其改善；屆期未改善者，按次連續各處新臺幣十二萬元以上六十萬元以下罰鍰，至改善為止：

一、未依第十七條第一項或第三項規定辦理會計師事務所之登錄或變更登    錄。

二、未依第二十六條第二項規定辦理變更登記或申請登記。

三、章程未依第二十八條第一項規定記載或章程變更未依第二項規定申報 備查。

會計師事務所有下列情事之一者，處新臺幣十二萬元以上六十萬元以下罰鍰，並限期命其改善；屆期未改善者，按次處罰至改善為止：

一、違反第十九條規定規避、妨礙或拒絕主管機關之檢查。

二、違反第二十條第四項規定，經主管機關限期改正，屆期未改正。

三、違反第三十二條第一項或第二項規定將資金貸與他人、為保證、票據之背書或提供財產供他人設定擔保，或其資金之運用違反同條第一項規定。

四、未依第三十三條第一項規定申報年度財務報告，或財務報告之內容、 編製違反主管機關依同條第二項所訂準則之規定。

A CPA firm to which any one of the following circumstances applies shall be punished by an administrative fine of not less than NT$10,000 and not more than NT$50,000, and shall be ordered to make rectification within a prescribed time period; if rectification is not made within the prescribed time period, consecutive administrative fines of not less than NT$120,000 and not more than NT$600,000 shall be imposed until such time as rectification is made:

1. The CPA firm fails to complete or amend its registration in accordance with the provisions of Article 17, paragraph 1 or 3.

2. The CPA firm fails to amend its registration or apply for registration in accordance with the provisions of Article 26, paragraph 2.

3. The CPA firm's articles of incorporation do not include all the items set out under Article 28, paragraph 1, or an amendment to the articles of incorporation are not reported for recordation as required in Article 28, paragraph 2.

A CPA firm to which any one of the following circumstances applies shall be punished by an administrative fine of not less than NT$120,000 and not more than NT$600,000, and shall be ordered to make rectification within a prescribed time period; if rectification is not made within the prescribed time period, consecutive fines shall be imposed until such time as rectification is made:

1. The firm violates Article 19 by avoiding, impeding, or refusing to cooperate with an inspection by the competent authority.

2. The firm violates Article 20, paragraph 4 and is ordered by the competent authority to make rectification within a prescribed time period but fails to do so.

3. The firm violates Article 32, paragraph 1 or 2 by lending funds to another party, or by providing guarantees, endorsing negotiable instruments, or providing property for use as collateral by others, or it allocates its funds in a manner that violates paragraph 1 of the same article.

4. The firm fails to file its annual financial report as required in Article 33, paragraph 1, or in its content or manner of preparation the annual report violates the provisions of the regulations prescribed by the competent authority pursuant to paragraph 2 of the same article.

第74條

法人會計師事務所有下列情事之一者，處新臺幣五十萬元以上一千萬元以下罰鍰：

一、違反第三十條第一項規定，由股東以外之人執行業務。

二、違反第三十四條第一項或第二項規定，經主管機關限期改正，屆期未 改正。

三、未善盡監督管理之責，致其股東違反第四十七條或第四十八條規定，嚴重損及利害關係人或公眾利益。

An incorporated CPA firm shall be subject to an administrative fine of not less NT$500,000 and not more than NT$10 million under any of the following circumstances:

1. Practice is performed by a party other than a shareholder, in violation of Article 30, paragraph 1.

2. The firm violates Article 34, paragraph 1 or 2 and is ordered by the competent authority to make rectification within a prescribed time period but fails to do so.

3. The firm fails to faithfully fulfill the duty to perform management and oversight, thereby allowing a shareholder, by violating Article 48 or 49, to materially harm the interests of an interested party or the public.

第75條

法人會計師事務所違反第十九條、第三十條、第三十二條至第三十四條規定者，除依本法處罰外，並得視情節輕重對法人會計師事務所為下列處分：

一、警告。

二、限制六個月以下全部或一部業務之承接。

三、對業務之全部或一部予以六個月以下之停業。

四、撤銷或廢止其登記之核准。

法人會計師事務所之股東執行會計師業務違反本法規定者，除依本法懲戒外，並得視情節輕重對法人會計師事務所為前項第一款、第二款或第三款之處分。

An incorporated CPA firm that violates Article 19, 30, 32, 33, or 34 shall be punished in accordance with the provisions of this Act and may also be subject to any of the following sanctions as merited by the severity of the circumstances:

1. A warning.

2. A prohibition from accepting new business for not more than six months, applying to the whole or part of its business.

3. A suspension of the whole or part of its business for not more than six months.

4. Voidance or revocation of approval of the firm's registration.

A shareholder of an incorporated CPA firm who violates this Act in the performance of CPA services shall be disciplined in accordance with the provisions of this Act, and the incorporated CPA firm may also, as merited by the severity of the circumstances, be subject to the sanctions set out in subparagraph 1, 2, or 3 of the preceding paragraph.

前開罰則構成要件之條文內容，摘錄如下，請自行參酌：

第17條

會計師事務所及分事務所應向全國聯合會辦理登錄。

會計師事務所及分事務所應登錄事項，由全國聯合會擬訂，報請主管機關核定；變更時，亦同。

前項登錄事項變更時，應自變更之日起十日內，向全國聯合會辦理變更登錄。

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 competent authority for review and approval. The same applies in the event of an amendment.

Where a registered particular as referred to in the preceding paragraph has been changed, the change shall be registered with the national federation within ten days from the date of its occurrence.

第19條

主管機關為維護大眾權益並增進社會公益之需要，得派員檢查經核准且辦理公開發行公司簽證業務之會計師事務所之業務及業務相關之財務狀況，會計師事務所不得規避、妨礙或拒絕。

In order to safeguard the interests of the general public and promote the good of society, the competent authority may dispatch personnel to inspect the operations and operations-related financial status of a CPA firm that has been approved to provide attestation services to public companies. A CPA firm may not avoid, impede, or refuse to cooperate with such an inspection.

第20條

會計師得單獨設立個人會計師事務所，或由二人以上之會計師以合署辦公之方式組織合署會計師事務所或合夥組成聯合會計師事務所，執行會計師業務。

加入合署或聯合會計師事務所者，以具備會計師登記資格者為限。

會計師設立聯合會計師事務所，應於其名稱中標明聯合會計師事務所之字樣。

個人及合署會計師事務所不得使用使人誤認為聯合或法人會計師事務所之名稱。

個人會計師事務所、合署會計師事務所及聯合會計師事務所得視業務需要，投保業務責任保險。

第一項所稱之合署會計師事務所，係指會計師合署辦公、個別承接業務，且個別承擔責任之經營型態。

A CPA may act individually in establishing a single-person CPA firm, or two or more CPAs may act together either as co-located practitioners in organizing a co-location CPA firm or as partners in organizing a joint CPA firm, to engage in CPA practice.

A person joining a co-location or joint CPA firm shall possess the qualifications of a registered CPA.

CPAs who establish a joint CPA firm shall include the words "joint CPA firm" in the firm's name.

A single-person or co-location CPA firm may not use a name that would cause persons to misidentify it as a joint or incorporated CPA firm.

Single-person CPA firms, co-location CPA firms, and joint CPA firms may, as operations require, carry professional liability insurance.

The term "co-location CPA firm" in the paragraph 1 means a form of business that is run together by co-located practitioners who accept business separately and assume liabilities separately.

 第26條

法人會計師事務所之設立，應由前條第一項第一款規定之發起人全體同意訂定章程後，備具申請書件、章程、符合前條與第三十一條規定之證明文件及其他經主管機關規定應提出之文件，向主管機關申請核准登記。

法人會計師事務所設立登記後，事務所名稱、地址、資本額、董事長、董事有變更或有合併、解散、停業、復業、分事務所設立或其他主管機關規定之情事，應自事實發生之日起十日內，向主管機關辦理變更登記或申請登記。

前項登記事項，主管機關應予公開。

法人會計師事務所設立登記後，有應登記之事項而不登記，或已登記之事項有變更而不為變更之登記者，不得以其事項對抗第三人。

To establish an incorporated CPA firm, the promoters referred to in subparagraph 1 of paragraph 1 of the preceding article shall unanimously agree on and adopt articles of incorporation and then apply to the competent authority for approval of registration, submitting application documents, the articles of incorporation, documentary proof of compliance with the provisions of the preceding article and Article 31, and any other documents that the competent authority may require.
After the establishment of an incorporated CPA firm has been registered, if there is any change to the firm's name, address, capital, chairperson, or a director, or in the event of merger, dissolution, suspension of business operations, resumption of business operations, establishment of a branch, or any other matter prescribed by the competent authority, the competent authority shall be contacted within ten days of the date when the matter occurs in order to amend the registration or apply for registration.
The particulars of a registration as set forth in the preceding paragraph shall be made public by the competent authority.
After the establishment of an incorporated CPA firm has been registered, particulars that should have been registered but were not, and matters that were registered and subsequently changed but not amended, shall not be effective as against third parties.

 第28條

法人會計師事務所之章程，應載明下列事項：

一、事務所名稱。

二、執行業務內容。

三、資本總額。

四、會計年度之起迄日期。

五、盈餘及虧損分派比例或基準。

六、董事人數。

七、表決權數之分配。

八、會議之種類、召集程序及決議方法。

九、股東加入、退出程序、退出事由及相關權利義務。

十、工作底稿及其相關文件之所有權及借閱程序。

十一、合併、解散、清算程序及解散事由。

十二、章程訂定日期。

法人會計師事務所章程之變更，應經股東表決權數三分之二以上同意，並於變更後十日內報主管機關備查。

法人會計師事務所應置三人以上董事，互推一人為董事長，並以董事長為法人會計師事務所之代表人。

The articles of incorporation of an incorporated CPA firm shall expressly set forth the following items:
1. The name of the firm.
2. A description of the practice to be handled by the firm.
3. Authorized capital.
4. The beginning and ending dates of the accounting year.
5. The ratios or bases for distribution of profits and losses.
6. The number of directors.
7. The distribution of voting rights.
8. Types of meetings, procedures for convocation thereof, and method for adoption of resolutions.
9. The procedures for entry and withdrawal of shareholders, grounds for withdrawal, and related rights and obligations.
10. The right to ownership of working papers and related documents, and procedures for borrowing and inspection thereof.
11. The procedures for merger, dissolution, and liquidation, and grounds for dissolution.
12. The date on which the articles of incorporation are adopted.
Any amendment to the articles of incorporation of an incorporated CPA firm shall be put up for a vote of the shareholders and approved by at least two-thirds of the voting rights, and shall also be reported within ten days of the amendment to the competent authority for recordation.
An incorporated CPA firm shall have at least three directors, who shall select one person from among their number to serve as chairperson, and the chairperson shall serve as the representative of the incorporated CPA firm.

 第30條

法人會計師事務所不得由股東以外之人執行業務。

法人會計師事務所之股東執行簽證業務時，應由法人會計師事務所蓋章，並由執行該簽證業務之會計師簽名或蓋章。

前項蓋章，應以向全國聯合會備案之印章為之。

The practice of an incorporated CPA firm may not be undertaken by any party other than the firm's shareholders.

When a shareholder of an incorporated CPA firm carries out attestation work, the incorporated CPA firm shall affix its seal to his or her work, which shall further be signed or sealed by the CPA who has carried out the attestation work.

A seal affixed pursuant to the preceding paragraph shall have been registered with the national federation.

 第32條

法人會計師事務所之資金不得貸與他人，其資金之運用，以下列為限：

一、銀行存款。

二、購買政府債券或金融債券。

三、購買國庫券、可轉讓之銀行定期存單或商業票據。

四、其他經主管機關核准之用途。

法人會計師事務所不得為保證、票據之背書或提供財產供他人設定擔保。

An incorporated CPA firm may not lend enterprise funds to another party; its enterprise funds may only be used for the following purposes:

1. For deposit with bank.

2. Purchase of government or financial bonds.

3. Purchase of treasury bills, negotiable certificates of deposit, and commercial paper.

4. Other purposes approved by the competent authority.

An incorporated CPA firm may not provide guarantees, endorse negotiable instruments, or provide property for use as collateral by another party.

 第33條

法人會計師事務所應於每會計年度終了後六個月內，向主管機關申報年度財務報告。

前項財務報告之內容、編製及其他應遵行事項之準則，由主管機關定之。

An incorporated CPA firm shall file its annual financial report with the competent authority within six months after the end of its accounting year.

Regulations governing the content and preparation of the financial reports referred to in the preceding paragraph and other matters to be observed shall be prescribed by the competent authority.

第34條     

法人會計師事務所於分派盈餘時，應提列百分之十之法定盈餘公積。但法定盈餘公積提列金額已達資本總額時，不在此限。

前項法定盈餘公積，除填補法人會計師事務所之虧損或撥充資本外，不得使用之。

When distributing earnings, an incorporated CPA firm shall set aside ten percent as legal reserve. Notwithstanding the foregoing, however, this requirement does not apply where the amount set aside as legal reserve already exceeds total authorized capital.

The legal reserve referred to in the preceding paragraph may only be capitalized or used to compensate for losses suffered by the incorporated CPA firm.

第39條

會計師得執行下列業務：

一、財務報告或其他財務資訊之簽證。

二、關於會計之制度設計、管理或稅務諮詢、稽核、調查、整理、清算、鑑定、財務分析、資產估價或財產信託等事項。

三、充任檢查人、清算人、破產管理人、仲裁人、遺囑執行人、重整人、 重整監督人或其他受託人。

四、稅務案件代理人或營利事業所得稅相關申報之簽證。

五、充任工商登記或商標註冊及其有關事件之代理人。

六、前五款業務之訴願或依行政訴訟法規定擔任稅務行政訴訟之代理人。

七、持續查核、系統可靠性認證、投資績效認證等認證業務。

八、其他與會計、審計或稅務有關之事項。

A CPA may perform the following types of professional services:

1. Attestation of financial reports or other financial information.

2. Services related to accounting system design, management or tax consultancy, auditing, verification, arrangement, liquidation, appraisal, financial analysis, asset valuation, or property trust.

3. To serve as an inspector, liquidator, bankruptcy administrator, arbitrator, will executor, reorganization manager, reorganization supervisor, or as another type of trustee.

4. To serve as an agent in cases involving taxation, or to perform attestation on income tax returns filed by profit-seeking enterprises.

5. To serve as an agent in cases involving registrations of companies or trademarks, and in other cases relevant to such registrations.

6. To serve as an agent for administrative appeal cases involving any of the professional services under the preceding five subparagraphs, or to serve as an agent for tax-related administrative litigation under the Code of Administrative Litigation Procedure.

7. To perform various assurance services, including ongoing auditing, assurance on system reliability, and assurance on investment performance.

8. To perform services otherwise related to accounting, auditing, and taxation matters.

第47條     

會計師有下列情事之一者，不得承辦財務報告之簽證工作：

一、現受委託人或受查人之聘僱擔任經常工作，支領固定薪給或擔任董事、監察人。

二、曾任委託人或受查人之董事、監察人、經理人或對簽證案件有重大影響之職員，而離職未滿二年。

三、與委託人或受查人之負責人或經理人有配偶、直系血親、直系姻親或二親等內旁系血親之關係。

四、本人或其配偶、未成年子女與委託人或受查人有投資或分享財務利益之關係。

五、本人或其配偶、未成年子女與委託人或受查人有資金借貸。但委託人 為金融機構且為正常往來者，不在此限。

六、執行管理諮詢或其他非簽證業務而足以影響獨立性。

七、不符業務事件主管機關對會計師輪調、代他人處理會計事務或其他足以影響獨立性之規範。

會計師事務所之執業會計師有第一項第一款、第二款、第四款及第五款情事之一者，其他執業會計師亦不得承辦財務報告之簽證。

法人會計師事務所與委託人或受查人有第一項第四款至第六款情事之一者，其股東不得承辦財務報告之簽證。

A CPA to whom any of the following circumstances applies may not contract to perform attestation on financial reports:

1. The CPA is currently employed by the client or audited entity to perform routine work for which he or she receives a fixed salary, or currently serves as a director or supervisor thereof.

2. The CPA has previously served for the client or audited entity as a director, supervisor, managerial officer, or an employee with material influence over attestation, and has been separated from the position for less than two years.

3. The CPA is a spouse, lineal relative, direct relative by marriage, or a collateral relative within the second degree of kinship of any responsible person or managerial officer of the client or audited entity.

4. The CPA, or the spouse or a minor child thereof, has invested in the client or audited entity, or shares in financial gains therewith.

5. The CPA, or the spouse or a minor child thereof, has lent or borrowed funds to or from the client or audited entity. However, this does not apply if the client is a financial institution and the borrowing or lending is part of a normal business relationship.

6. The CPA provides management consulting or other non-attestation services that affect his or her independence.

7. The CPA fails to comply with regulations, as prescribed by the competent authority with relevant jurisdiction, governing CPA rotation, handling accounting matters on behalf of clients, or other matters that affect his or her independence.

Where any of subparagraphs 1, 2, 4, or 5 under paragraph 1 applies to a practicing CPA at a CPA firm, other practicing CPAs may not contract to perform attestation on financial reports, either.

Where any of subparagraphs 4 through 6 under paragraph 1 applies to the relationship between an incorporated CPA firm and a client or an audited entity, its shareholders may not contract to perform attestation on financial reports.

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會計師承辦財務報告或其他財務資訊之簽證，不得有下列情事：

一、明知受查人之財務報告或其他財務資訊直接損害利害關係人之權益，而予以隱飾或簽發不實、不當之報告。

二、委託人或受查人提供之財務報告或其他財務資訊未依有關法令、一般公認會計原則或慣例編製，致有令人誤解之重大事項，會計師因未盡業上之注意義務而未予指明。

三、未依有關法令或一般公認審計準則規定執行，致對於財務報告或其他財務資訊之內容存有重大不實或錯誤情事，而簽發不實或不當之報告    。

四、未依有關法令或一般公認審計準則規定執行，並作成工作底稿，即簽 發報告。

五、未依有關法令或一般公認審計準則規定簽發適當意見之報告。

六、其他因不當意圖或職務上之廢弛，致所簽證之財務報告或其他財務資 訊，足以損害委託人、受查人或利害關係人之權益。

None of the following circumstances may apply to a CPA who contracts to perform attestation on financial reports or other financial information.

1. The CPA has concealed circumstances in an audited entity's financial report or other financial information despite clear knowledge that they were directly prejudicial to the interests of an interested party, or has issued a false or improper attestation report thereon.

2. A financial report or other financial information provided by a client or audited entity has not been prepared in accordance with laws and regulations or generally accepted accounting principles or practices, thereby causing people to misunderstand matters of material significance, but the CPA has not pointed out this fact because of failure to exercise due professional care.

3. The CPA has failed to abide by applicable laws and regulations or generally accepted auditing standards, thereby issuing a false or improper attestation report on a financial report or other financial information with material falsehoods or errors.

4. In completing working papers and issuing an attestation report, the CPA has failed to abide by laws and regulations or generally accepted auditing principles.

5. The CPA has failed to issue an appropriate attestation report in accordance with laws and regulations or generally accepted auditing principles.

6. The CPA has shown improper motive or neglect of duty, with the result that a financial report or other financial information on which the CPA has provided attestation damages the interests of a client, audited entity, or interested party.