APEC Economy: Chinese Taipei

Accountancy Services – General background

In Chinese Taipei, provision of accountancy services requires a license from both a regulatory body and the local professional accountancy body.

The provision of the following accountancy services requires a license from a regulatory body:

Licensing Requirements

The contact details of the organisation that controls the licensing of accountants in this economy is as follows:

Securities and Futures Bureau, Financial Supervisory Commission, Executive Yuan
Contact name: Ms. Show-ju Fan
Address: No.85, Sec.1, Xin-Sheng S. Rd.
City/Town: Taipei
State: Taiwan
ZIP/ Postcode:106
Economy: R.O.C.
Phone number:8862-27747258
Email Address: anthlyfan@sfb.gov.tw
Website: http://www.sfb.gov.tw

The applicable regulations to licensing of accountants in this economy is as follows:

Certified Public Accountant Act http://law.moj.gov.tw/Eng/LawClass/LawContent.aspx?PCODE=G0400067

Licensing of Foreign Nationals

No information available.

Limited Licence

A foreign accountant cannot obtain a limited licence to provide accountancy services in this economy.

Professional Accounting Bodies

A separate license is required from the local professional body in order to provide professional accountancy services in this economy.
There is one professional accounting body in this economy:

Organisation:

National Federation of CPA Associations of the R.O.C.

Contact Name:

Misher Yu

Address:

9F-1, No.1, Nanhai Rd.

City/Town:

Taipei

State:

Taiwan

ZIP/ Postcode:

10066

Economy:

Republic of China

Email address:

yu@roccpa.org.tw

Phone number:

8862-23925077#11

Website:

http://www.roccpa.org.tw

Levels of membership:

 Full member

Eligibility to other bodies in the APEC economies

No

Alliance & MOUs

No

Temporary practice arrangements

There is an express rule disallowing temporary practice in this economy.

Rules on firms and commercial association

In this economy:

Other regulatory issues

In this economy there are:

Additional information relevant to the Accounting profession

No additional information available.

Contact Details

Additional information is available at:

Organisation: Accounting Research And Development Foundation
Contact Name (if available):Ms. Li-lin Miau
Address: 20F, No.17, Sec.1, Cneng-de Rd.
City/Town: Taipei
State: Taiwan
ZIP/ Postcode:103
Economy: R.O.C.
Email address: accounting@ardf.org.tw 
Phone number:8862-25490549#200
Website: http://www.ardf.org.tw