Regulatory Alerts2026-06-11
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Order on Interpretation of Accountant Act Articles 8 and 51 Regarding Membership in Provincial and Municipal Accountant Associations
The Financial Supervisory Commission issued an order interpreting Articles 8 and 51 of the Accountant Act to clarify membership requirements for accountants in provincial and municipal associations. The regulation mandates that accountants join the association where their firm is located, with specific transition rules for municipalities reorganized under the Local System Act, requiring new members to join within one year of an association's establishment. This order supersedes a previous directive from December 2010 and takes effect immediately.
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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
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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.
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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.
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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.
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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.
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Last Updated: 2026-06-11
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