Order on Interpretation of Accountant Act Articles 8 and 51 Regarding Membership in Provincial and Municipal Accountant Associations

Regulatory Information

Back to Homepage

Regulatory Information

Latest Laws and Interpretations

Latest Laws and Interpretations

FACEBOOK
Line
Twitter
Printer-Friendly
Back to Previous Page

Issuance of an Order Regarding the Interpretation of Articles 8 and 51 of the Accountant Act Concerning Accountants Joining Accountant Associations and Initiating the Organization of Provincial (Municipal) Accountant Associations. (Document No. Jin Guan Zheng Shen Zi No. 1150136911)

2026-06-11

Financial Supervisory Commission Order

Date of Issuance: June 11, 2026 (Republic of China Year 115) Document Number: Jin Guan Zheng Shen Zi No. 1150136911

1. This order interprets the provisions of Articles 8 and 51 of the Accountant Act regarding accountants joining accountant associations and initiating the organization of provincial (municipal) accountant associations.

2. For municipalities reorganized under the Local System Act, practicing accountants within their respective jurisdictions may decide whether to organize a municipal accountant association in accordance with Article 51 of the Accountant Act, based on actual needs.

3. Accountants shall join at least the provincial (municipal) accountant association where their principal (or branch) accounting firm is located. Before the establishment of a municipal accountant association in the jurisdiction where their principal (or branch) accounting firm is located, accountants may join a neighboring provincial (municipal) accountant association; after the establishment of the municipal accountant association, they shall join it within one year from the date of its establishment.

4. This order takes effect from the date of issuance; the order issued by this Commission on December 24, 2010 (Document No. Jin Guan Zheng Shen Zi No. 0990065344), is hereby repealed effective immediately.

Page Views: 5125

Last Updated: 2026-06-11

:::

Privacy Policy Statement | Information Security Policy Statement | Website Data Openness Declaration | Subscribe to Newsletter | Latest Newsletter

Financial Supervisory Commission Copyright 220232 No. 18, Section 2, Xianmin Avenue, Banqiao District, New Taipei City

FSC Electronic Map

Telephone: (02) 8968-0899
Fax: (02) 8969-1215

FSC New York Representative Office: 1 E. 42 Street, 13F, New York, NY 10017, U.S.A. Contact Telephone: (1-212) 317-7326

FSC London Representative Office: 46-48 Grosvenor Gardens, London SW1W 0EB, UK Contact Telephone: (44-20) 7628-1501

If you have specific suggestions for improving our global information network, please email us. Thank you.

Last Updated: 2026-07-09

Visitor Count: 61,478,092

Back to Top