明達合署會計師事務所--鄭宏輝會計師的部落格

2. 會計師相互間介紹業務或由業外人介紹業務，不得收受或支付佣金、手續費或其他報酬：假如是企管顧問公司給佣金，算不算違反這條規定？

3. 會計師如聘僱他會計師之現職人員，應徵詢他會計師之意見：這條規定超級瞎，我好幾個前老闆可能都沒作到這一點。

4. 事務所或事務所關係企業不應對公開發行股票公司同時提供審計及記帳服務：非公開發行公司應該可以同時做審計和非審計服務。

5. 會計師不得直接或間接暗示某種關係或以利誘方式延攬業務：假如有會計師說"我和國稅局很熟"，那這條帳要怎算，算不算違反這規定？

以上是我天馬行空所想的事情，謹此參考之。

 

中華民國會計師職業道德規範

民國七十二年六月卅日公布

        民國九十二年三月廿日第一次修正

        民國九十八年七月卅日第二次修正

 

(English Translation)

The Norm of Professional Ethics for Certified Public Accountant of the Republic of China

 

Published on June 30, 1983

Amended on July 30, 2009

前    言

會計師執業之基本要則，應確保其超然獨立之精神，秉其專門學識、技能，與公正、嚴謹立場，提供專業服務，素來倍受工商企業、社會大眾、政府及各界之信賴與倚重；對各界之財務報表，根據一般公認會計原則、一般公認審計準則暨有關法令，為縝密之查核，作允當之判斷，表示會計師獨立公正之意見，提供會計專業之服務。良以會計師之執業，不僅涉及諸多原理法則與實務問題，且涉及錯綜複雜之公私利害關係，故應一本良知良能，發揚超然獨立之精神，加強會計師之功能，確保其職業榮譽。

Preface

     The fundamental principles of the practice of a certified public accountant (hereinafter referred to as CPA) are ensuring his independent spirit and providing professional services based on his professional knowledge and skill, and fair and strict standpoint.  For a long time, the CPAs have been trusted and relied upon by the industrial and commercial enterprises, the government and the general public.  With regard to the various kinds of financial reports, the CPAs shall perform audit with due care and make fair judgment based on the generally accepted accounting principles, generally accepted auditing standards and the relevant laws and regulations, to express the independent and fair opinion of the CPAs.  Because the practice of the CPAs not only involves many basic laws and practical issues, but also involves complex interests of the public and private sectors, the CPAs shall enhance the independent spirit based on their conscience, to strengthen the function of the CPAs and to ensure their professional honor.

溯自原規範於民國五十九年、七十二年及九十二年之修訂以來，我國經濟成長迅速，工商業規模日趨擴大及邁向國際化，會計師服務更見重要。而政府與社會大眾對會計師的要求日嚴，及會計師事務所之規模化，會計專業服務職能日漸擴充發展，為配合我國會計師法之大幅修訂，加諸會計準則及職業道德規範均與國際接軌考量，因此修訂原有職業道德規範公報。

     Since the amendment of the Norm of Professional Ethics for Certified Public Accountant of the Republic of China (hereinafter referred to as the Norm) in 1970, 1983 and 2003, our country has experienced rapid economic growth, the industrial and commercial sectors have gradually been enlarged in size and internationalized as well, the services of the CPAs have been becoming more important.  The requirement toward the CPAs by the government and the general public has also gradually been stricter and stricter.  Moreover, the scale of the CPA firms has been enlarged and the capacity of the professional accounting services has also gradually been expanded and developed.  In order to comply with the amendment of the CPA Law of our country, and converge our accounting standards and professional norms with the international standards, we hereby amend the bulletins (hereinafter referred to as the Bulletins) of the Norm.

本委員會經多次研究，公報第一號除仍決定維持原有之總則、職業守則、技術守則、業務延攬、業務執行、附則等六大章分類外，參照國際會計師聯合會（IFAC）之資料，與新修訂會計師法之立法精神，配合作原則性修訂列入規範事項，並決定對本規範補充解釋，陸續予以修訂發布公報，以作為我會員執業之參考依據。

     Our committee has conducted research many times.  We decide that Bulletin No. 1 shall maintain the original 6 chapters of the General Principles, Professional Guidelines, Technical Guidelines, Business Development, Business Conduct and the Appendix.  In addition, we decide to refer to the materials of the International Federation of Accountants (IFAC) and the legislative spirit of our newly amended CPA Law, to make amendment in principle, to enrich the Norm with supplementary explanation, and to amend and publish the Bulletins later on, so that our members may have referring guidelines in their practice.

惟職業道德公報不可能將所有應遵循之規範事項納入並一一臚列說明，因此於遵循職業道德規範事項時必須藉助觀念性架構原則，對某些事務予以辨識、衡量及判斷，並採取相關之因應措施。遵循職業道德規範之職業義務，似非法令規章可比，貴乎自律，冀能以會計師之崇高職業為念，共同遵守及推行本規範，建立同業信譽，並予發揚，維持會計師之崇高社會形象。

                               中華民國會計師公會全國聯合會

                               職 業 道 德 委 員 會

     However, it is impossible for the Bulletins to include all detail norms which shall be complied with by the CPAs.  Therefore, the CPAs shall apply the conceptual framework approach in complying with the Norm, to identify, evaluate and judge and to take the suitable reaction on relevant matters.  The professional obligation to comply with the Norm is not comparable with the compliance with the laws and regulations.  It is important that the CPAs shall discipline themselves and consider the status of the CPAs as a highly respected profession, so that the CPAs may observe and promote the Norm together, establish professional reputation, enhance such spirit, and maintain the highly esteemed social image of the CPAs.

 

Published by: The Professional Ethics Committee of the National Federation of Certified Public Accountant Associations of the Republic of China (NFCPAAROC)

職業道德規範公報第一號 中華民國會計師職業道德規範

民國七十二年十月五日第一屆

第六次理事會議通過公布

民國九十二年三月二十日第五屆

第十次職業道德委員會修正通過

民國九十二年三月廿八日

第五屆第三十次理事會議通過

民國九十八年七月二十二日

第十三次職業道德委員會修正通過

民國九十八年七月卅日

第五屆第三十六次理事會議通過

 

(English Translation)

The Bulletin of Norm of Professional Ethics for Certified Public Accountant of the Republic of China No.1

 The Norm of Professional Ethics for Certified Public Accountant of the Republic of China

 

Published by the Board of Directors on October 5, 1983

Amended by the Board of Directors on July 30, 2009

 

壹、總則

第一條 會計師為發揚崇高品德，增進專業技能，配合經濟發展，以加強會計師信譽及功能起見，特訂定本職業道德規範（以下簡稱本規範）以供遵循。

       會計師所屬之會計師事務所亦有相當之義務及責任，遵循本規範。

Chapter I: The General Principles

Article 1

     In order to enhance the highly moral character of the CPAs, upgrade the professional skill, match the economic development and strengthen the reputation and function of the CPAs, we hereby enact this Norm of Professional Ethics (hereinafter referred to as the Norm) to be complied with.

     A CPA’s firm shall also have the same obligations and responsibilities to comply with the Norm.

 

第二條 會計師應以正直、公正客觀之立場，保持超然獨立精神，服務社會，以促進公共利益與維護經濟活動之正常秩序。

       會計師提供專業服務時應遵循本規範，其基本原則如下：

       1.正直。

       2.公正客觀。

       3.專業能力及專業上應有之注意。

       4.保密。

       5.專業態度。

Article 2

     A CPA shall serve the society with integrity and objective standpoint and keep independent spirit to promote public interest and maintain the normal order of the economic activities.

     A CPA shall comply with the Norm when provides professional services, and the fundamental principles are as follows:

1. 1.     Integrity
2. 2.      Objectivity
3. 3.      Professional Competence and Due Care
4. 4.      Confidentiality
5. 5.      Professional Behavior

 

第三條 會計師同業間應敦睦關係，共同維護職業榮譽，不得為不正當之競爭。

Article 3

     A CPA shall keep harmonious peer relationship and maintain common professional honor, and shall not compete unfairly.

 

第四條 會計師應持續進修，砥礪新知，以增進其專業之服務。

Article 4

     A CPA shall continue to attend professional development courses to learn new knowledge to upgrade his professional services.

 

第五條 會計師應稟於職業之尊嚴及任務之重要，對於社會及國家之經濟發展有深遠影響，應一致信守本規範，並加以發揚。

       當會計師或其會計師事務所察覺可能有牴觸本規範之疑慮，若採取因應措施仍無法有效消弭或將疑慮降低至可接受之程度時，會計師與會計師事務所應拒絕該案件之服務或受任。

Article 5

     Because the importance of the CPA professional dignity and assignment may influence the economic development of the society and the country, CPA has to observe the Norm and enhance its spirit.

     When a CPA or his firm identifies possible threats to the compliance with the Norm, if the CPA or his firm cannot effectively eliminate or reduce the threats to an acceptable level after the CPA or his firm applies the safeguards, the CPA and his firm shall reject the service or the engagement.

 

貳、職業守則

第六條 會計師、會計師事務所及同事務所之其他共同執業會計師對於委辦之簽證業務事項有直接利害關係時，均應予迴避，不得承辦。

Chapter II: Professional Guidelines

Article 6

     A CPA, his firm or other practicing CPAs of the same firm shall avoid handling assurance business if they have direct or indirect interest in the engaged cases.

 

第七條 會計師應保持職業尊嚴，不得有玷辱職業信譽之任何行為。

Article 7

     A CPA shall keep the professional dignity, and shall not have any behavior which will disgrace the professional reputation.

 

第八條 會計師不得違反與委託人間應有之信守。

Article 8

     A CPA shall not violate the commitments he should have with his client.

 

第九條 會計師對於委辦事項，應予保密，非經委託人之同意、依專業準則或依法令規定者外，不得洩露。

Article 9

A CPA shall maintain confidentiality of the engaged cases.  Unless it is with the consent of the client or in accordance with the provision of the professional standards or laws or regulations, the CPA shall not disclose the cases.

 

第十條 會計師不得藉其業務上獲知之秘密，對委託人或第三者有任何不良之企圖。

Article 10

     A CPA shall not use the secrets he has obtained from his business to have any bad intention against his client or any third party.

 

參、技術守則

第十一條 會計師對於不能勝任之委辦事項，不宜接受。會計師或會計師事務所於案件承接或續任時，應評估有無牴觸本規範。

Chapter III: Technical Guidelines

Article 11

     A CPA shall not accept a case if he is not competent to perform it.  A CPA or his firm shall evaluate if they have complied with the Norm when they initially accept or continue to accept a case.

 

第十二條 財務報表或其他會計資訊，非經必要之查核、核閱、複核或審查程序，不得為之簽證、表示意見，或作成任何證明文件。

Article 12

     With regard to the financial reports or other accounting information, a CPA shall not attest, express opinions, or produce any proving document if he has not carried out the necessary procedures for audit, review, secondary review or special audit.

 

肆、業務延攬

第十三條 會計師之宣傳性廣告，應依會計師法規定及中華民國會計師公會全國聯合會所規範之事項辦理之。

Chapter IV: Business Development

Article 13

     The promotional advertisement of a CPA shall be handled in accordance with the regulation of the CPA Law and the requirements of the National Federation of Certified Public Accountant Associations of the Republic of China (hereinafter referred to as the NFCPAAROC).

 

第十四條 會計師不得以不實或誇張之宣傳、詆毀同業或其他不正當方法延攬業務。

Article 14

     A CPA shall not make untrue or exaggerated advertisement, disparage other CPA or use improper methods to market business.

 

第十五條 會計師不得直接或間接暗示某種關係或以利誘方式招攬業務。

Article 15

     A CPA shall not solicit business through direct or indirect expression of certain relationship or enticement of interest.

 

第十六條 會計師收取酬金，應參考會計師公會所訂之酬金規範，並不得以不正當之抑價方式，延攬業務。

Article 16

A CPA shall collect fees with reference to the standards set up by the CPA Associations, and shall not market business with unfair low price.

 

第十七條 會計師相互間介紹業務或由業外人介紹業務，不得收受或支付佣金、手續費或其他報酬。

Article 17

     A CPA shall not accept or pay commission, handling fees or other remuneration if the CPAs mutually introduce business to each other or the business is introduced by a non-CPA.

 

伍、業務執行

第十八條 會計師不得使他人假用本人名義執行業務，或假用其他會計師名義執行業務，或受未具會計師執業資格之人僱用執行會計師業務，亦不得與非會計師共同組織聯合會計師事務所。

Chapter V: Business Conduct

Article 18

     A CPA shall not permit others to practice under his name, practice under the name of another CPA, accept employment from a non-CPA to perform CPA services, or form a CPA firm with a non-CPA.

 

第十九條 會計師事務所名稱不得與已登錄之事務所名稱相同。

Article 19

     A CPA firm shall not have the same name as that of a registered CPA firm.

 

第二十條 會計師承辦專業服務業務，應維持必要之獨立性立場，公正表示其意見。

Article 20

     A CPA shall maintain necessary independence and objectivity to express his opinion when he is providing professional services.

 

第廿一條 會計師有關業務之任何對外文件，皆應由會計師簽名或蓋章。

Article 21

     With regard to any document related to a CPA’s business issued to an outside party, the CPA shall sign his name or chop his seal.

 

第廿二條 會計師設立分事務所，應由會計師親自主持，不得委任助理員或其他人變相主持。

Article 22

     If a CPA sets up a branch office, the CPA shall handle the branch business personally, and shall not authorize assistants or others to handle its business.

 

第廿三條 會計師不得妨害或侵犯其他會計師之業務，但由其他會計師之複委託及經委託人之委託或加聘者不在此限。

Article 23

     A CPA shall not hinder or infringe upon another CPA’s business, unless he is secondarily authorized by another CPA or authorized or employed by the client.

 

第廿四條 會計師接受其他會計師複委託業務時，非經複委託人同意，不得擴展其複委託範圍以外之業務。

Article 24

     When a CPA accepts the secondary authorization from another CPA, unless it is with the consent of the other CPA, he shall not expand the service beyond its secondarily authorized scope.

 

第廿五條 會計師如聘僱他會計師之現職人員，應徵詢他會計師之意見。

Article 25

     A CPA shall consult with another CPA if he employs a person who is currently employed by the other CPA.

 

第廿六條 會計師對其聘用人員，應予適當之指導及監督。

Article 26

     A CPA shall properly instruct and supervise his employees.

 

第廿七條 會計師執行業務，必須恪遵會計師法及有關法令、會計師職業道德規範公報與會計師公會訂定之各項規章。

Article 27

     A CPA shall observe the CPA Law and the relevant laws and regulations, the Bulletins and various regulations of the CPA Associations.

 

陸、附則

第廿八條 本規範謹說明會計師職業道德標準之綱要，其補充解釋另以公報行之。

Chapter VI: The Appendix

Article 28

     This Norm only states the outlines of CPA’s professional ethical standards, and its supplementary explanation will be published in the Bulletins separately.

 

第廿九條 凡違背本規範之約束者，由所屬公會處理之。

Article 29

     If a CPA violates the Norm, the case shall be handled by the district CPA Association which the CPA belongs to.

 

第三十條 本規範經理事會通過後公布實施，修正時亦同。

Article 30

     This Norm shall be implemented after it is passed by the Board of Directors, and its amendment shall apply the same process.

 

 

職業道德規範公報第二號  誠實、公正及獨立性

中華民國七十三年十二月二十一日公佈

中華民國九十二年五月第十號公報公布實施後停止適用

 

(English Translation)

The Bulletin of Norm of Professional Ethics for Certified Public Accountant of the Republic of China No.2

 Integrity, Objectivity and Independence

 

Published on December 21, 1984

Abolished in May 2003 after the implementation of Bulletin No. 10

職業道德規範公報第三號  廣告、宣傳及業務延攬

民國七十六年二月二十五日公布

民國九十二年五月十三日

第五屆第十二次職業道德委員會修正通過

民國九十二年五月十六日

第五屆第卅二次理事會通過

民國九十七年五月七日

第七屆第七次職業道德委員會修正通過

民國九十七年五月十五日

第七屆第二十二次理事會通過

民國九十七年六月九日金管會證六字

第0970028909號函准予核定

 

(English Translation)

The Bulletin of Norm of Professional Ethics for Certified Public Accountant of the Republic of China No.3

 Advertisement, Promotion and Business Development

 

Published on February 25, 1987

Amended by the Board of Directors on May 15, 2008

Approved by the Financial Supervisory Commission per the Letter No. Jin-Guan-Cheng-6-Tze-0970028909 on June 9, 2008

 

壹、前言

第一條 本公報係申述廣告、宣傳及業務延攬之補充解釋。

Chapter I: Preface

Article 1

     This Bulletin is a supplementary explanation for advertisement, promotion and business development.

 

第二條 本公報依「中華民國會計師職業道德規範」第一號公報第廿八條之規定訂定。

Article 2

     This Bulletin is enacted in accordance with Article 28 of Bulletin No. 1 of the Norm.

 

貳、基本原則

第三條 會計師或會計師事務所（含分事務所，下同）除開業、遷移、合併、變更組織、受客戶委託、會計師事務所介紹及會計師公會為有關會計師業務、功能等活動項目所為之統一宣傳等外，不得為宣傳性廣告。

Chapter II: Fundamental Principles

Article 3

     A CPA or a CPA firm (including its branch offices) shall not have promotional advertisement, unless it is related to commencement of business, office relocation, merger, change of organization, accepting client engagements, or introduction of the CPA firm or the uniform advertisement by the CPA Associations for CPAs’ activities such as business services or functions, etc.

 

第四條 會計師不得以不實或誇張之宣傳，詆毀同業或其他不正當方法延攬業務。

Article 4

     A CPA shall not make untrue or exaggerated advertisement, disparage other CPA or use improper methods to market business.

 

第五條 會計師相互間介紹業務或由業外人介紹業務，不得收受或支付佣金、手續費或其他報酬。

Article 5

     A CPA shall not accept or pay commission, handling fees or other remuneration if the CPAs mutually introduce business to each other or the business is introduced by a non-CPA.

 

參、定義

第六條 本公報用語之定義如下：

廣    告：係以各種傳播方式，對大眾報導會計師個人或其事務所之名稱、服務項目或能力，以爭取業務為目的者。

宣    傳：係以各種傳播方式，對大眾報導有關會計師個人或其事務所之各項事實者。

業務延攬：係指與非客戶接觸以爭取業務者。

Chapter III: Definitions

Article 6

     The terms of this Bulletin are defined as follows:

Advertisement:  It is with the purpose of soliciting business to report to the public on the name, service items or ability of an individual CPA or his firm through various types of media.

Promotion:  It is to report to the public on the facts regarding an individual CPA or his firm through various types of media.

Business marketing:  It is to solicit business through contacting non-clients.

 

肆、說明

第七條 會計師或會計師事務所從事之廣告或宣傳，應以下列事項為限，並應符合第八條之規定。

1.在各項媒體報導有關事務所開業、遷移、合併、變更組織啟事。

2.刊登招考新職員之啟事。

3.受客戶委託代為刊登之事項：

（1）招考職員。

（2）客戶權益事項之聲明。但該代為聲明事項，會計師應予查證或聲明未經查證。

4.會計師事務所之介紹內容：

（1）事務所之名稱、標識、地址、電話、傳真、網址及電子信箱。

（2）事務所執業會計師姓名、照片、所屬公會會籍號碼、電話、傳真及電子信箱。

（3）事務所之服務事項。

5.贈送下列刊物給客戶：

（1）事務所簡介，其內容包括事務所名稱、地址、執業會計師姓名、學歷、服務事項、員工活動及組織編制等。

（2）有關會計師專業之刊物。

上述刊物不得主動贈送給非客戶，但應其要求時，不在此限。

6.事務所信封、信紙等文具用品，得列出事務所名稱、標識、地址、信箱號碼、執業會計師姓名暨電話、電子信箱及傳真號碼。

7.發表著作時，得列出作者會計師之姓名及學經歷。

8.舉辦訓練或座談會時，不得利用訓練教材或其他文件為會計師或其事務所作不正當之宣傳。

Chapter IV: Explanation

Article 7

     A CPA or a CPA firm shall be limited to engage in advertisement or promotion for the following matters and in accordance with the regulation of Article 8:

1. 1.      To publish the notice of commencement of business, office relocation, merger, change of organization through various media.
   1. 2.      To publish a notice for recruiting new employees.
   2. 3.      To publish the following items for client engagements:

(1)Recruiting new employees.

(2)A declaration for the rights of a client.  But with regard to the declared matter, the CPA shall make verification or state that he has not made verification.

1. 4.      The contents of the introduction of the CPA firm shall be as follows:

(1)Name, mark, address, telephone number, fax number, website and e-mail address.

(2)   The CPA firm’s practicing CPA’s name, photo, CPA Association membership number, telephone number, fax number and e-mail address.

(3)   Service items of the CPA firm.

1. 5.      To give the following publications to the clients:

(1)Introduction of the firm, including the firm’s name, address, the practicing CPA’s name, educational background, service items, employees activities and organization, etc.

(2)Publications related to the CPA’s profession.

The above publications shall not be distributed to non-clients, unless they are under the non-clients’ demand.

1. 6.      On the stationery of the firm such as envelopes, letter paper, etc., the firm may list its name, mark, address, mail box number and the practicing CPA’s name, telephone number, fax number and e-mail address.
2. 7.      When a publication is made, it may list the CPA author’s name, educational background and work experience.
3. 8.      When a training session or seminar is held, a CPA or his firm shall not use the training materials or other documents to make improper promotion for the CPA or his firm.

 

第八條 各項廣告或宣傳，均應符合下列精神：

1.不得有虛偽、欺騙或令人誤解之內容。

2.不得強調會計師或會計師事務所之優越性。

3.應維持專業尊嚴及高尚格調。

Article 8

     Various advertisement or promotion shall comply with the following spirit:

1. 1.     It shall not have false, deceiving or misleading contents.
2. 2.     It shall not emphasize on the superiority of the CPA or his firm.
3. 3.     It shall maintain professional dignity and a good taste.

 

第九條 會計師不得直接或間接暗示某種關係或以利誘方式延攬業務。

Article 9

A CPA shall not solicit business through direct or indirect expression of certain relationship or enticement of interest.

 

第十條 會計師不得以不正當之抑價方式延攬業務。

Article 10

     A CPA shall not market business with unfair low price.

 

伍、實施

第十一條 本公報經中華民國會計師公會全國聯合會理事會通過後公布實施，修正時亦同。

Chapter V: Implementation

Article 11

     This Bulletin shall be implemented after it is passed by the Board of Directors of the NFCPAAROC, and its amendment shall apply the same process.

 

職業道德規範公報第四號  專業知識技能

民國七十六年七月十五日公布

民國九十二年五月十三日第五屆

第十二次職業道德委員會修正通過

民國九十二年五月十六日

第五屆第卅二次理事會通過

 

(English Translation)

The Bulletin of Norm of Professional Ethics for Certified Public Accountant of the Republic of China No.4

 Professional Knowledge and Skill

 

Published on February 25, 1987

Amended by the Board of Directors on May 16, 2003

 

壹、前言

第一條 本公報係申述會計師專業知識技能之補充解釋。

Chapter I: Preface

Article 1

     This Bulletin is a supplementary explanation for professional knowledge and skill.

 

第二條 本公報依「中華民國會計師職業道德規範」第一號公報第廿八條之規定訂定。

Article 2

     This Bulletin is enacted in accordance with Article 28 of Bulletin No. 1 of the Norm.

 

貳、基本原則

第三條 會計師應不斷增進其專業知識技能，對於不能勝任之委辦事項，不宜接受。

Chapter II: Fundamental Principles

Article 3

     A CPA shall continue to upgrade his professional knowledge and skill.  He shall not accept the client engagements if he is not competent to perform.

 

參、說明

第四條 會計師在其執業期間，應維持足夠之專業知識技能。

Chapter III: Explanation

Article 4

     During the term of a CPA’s practice, he shall maintain sufficient professional knowledge and skill.

 

第五條 會計師接受委辦事項，應善用其知識技能與經驗提供服務，並善盡專業上應有之注意。

Article 5

     When a CPA accepts the client engagements, he shall make the best use of his knowledge and skill to provide service and have professional due care.

 

第六條 會計師專業知識技能之培養，可分為下列兩個階段：

1.專業知識技能之養成

專業知識技能之養成，應有相關之專業教育與訓練，及適當之工作經驗。

2.專業知識技能之維持及增進

（1）會計師應經常注意最新公布之會計、審計及其他有關資料，以及最新之有關法令規章等。

（2）會計師應持續進修，其助理人員並應接受專業訓練。

Article 6

     Professional competence may be divided into two separate phases:

1. 1.     Attainment of professional competence.

For the attainment of professional competence, A CPA shall have relevant professional education and training, and proper work experience.

1. 2.     Maintenance of professional competence.

(1)A CPA shall constantly be aware of the most recently published accounting, auditing and other relevant information, and the most recent laws and regulations, etc.

(2)   A CPA shall continue to attend professional development courses, and his assistants shall accept professional training.

 

第七條 有關會計師及其助理人員之專業教育及訓練，除會計師自行辦理外，由會計師公會協助推行。

Article 7

     With regard to the professional education and training of the CPAs and their assistants, in addition to the sessions offered by the CPAs themselves, the CPA Associations shall assist them to promote.

 

第八條 會計師事務所應有品質管制之政策及程序，以維持其專業服務之品質。

Article 8

     A CPA firm shall have a policy and procedures for quality control to maintain the quality of its professional service.

 

第九條 會計師對委辦之事項為維持服務品質，如有部分工作非其專業知識技能所能處理者，得尋求其他專家之協助。

Article 9

With regard to the client engagements, in order to maintain the quality of service, a CPA may seek assistance from other experts if he does not have professional competence to handle part of the work.

 

肆、實施

第十條 本公報經中華民國會計師公會全國聯合會理事會通過後公布實施，修正時亦同。

Chapter IV: Implementation

Article 10

     This Bulletin shall be implemented after it is passed by the Board of Directors of the NFCPAAROC, and its amendment shall apply the same process.

 

 

 

 

 

職業道德規範公報第五號  保密

民國七十七年六月十六日公布

民國九十二年五月十三日第五屆

第十二次職業道德委員會修正通過

民國九十二年五月十六日

第五屆第卅二次理事會通過

 

(English Translation)

The Bulletin of Norm of Professional Ethics for Certified Public Accountant of the Republic of China No.5

 Confidentiality

 

Published on February 25, 1987

Amended by the Board of Directors on May 16, 2003

 

壹、前言

第一條 本公報係申述保密之補充解釋。

Chapter I: Preface

Article 1

     This Bulletin is a supplementary explanation for confidentiality.

 

第二條 本公報依「中華民國會計師職業道德規範」第一號公報第廿八條之規定訂定。

Article 2

     This Bulletin is enacted in accordance with Article 28 of Bulletin No. 1 of the Norm.

 

貳、基本原則

第三條 會計師不得違反與委託人間應有之信守。即使双方的關係已告終止，保密性的責任仍應繼續。

Chapter II: Fundamental Principles

Article 3

     A CPA shall not violate the commitments he should have with his client.  The need to comply with the principle of confidentiality continues even after the end of relationships between a CPA and his client.

 

第四條 會計師對於委辦事項，應予保密，非經委託人之同意或因法令規定者外，不得洩露，並應約束其聘用人員，共同遵守公報所規定之保密義務。

Article 4

     With regard to the client engagements, a CPA shall keep them confidential.  Unless it is with the consent of the client or in accordance with the provision of the laws or regulations, he shall not disclose them, and he shall bind his employees to observe the confidential obligation regulated by the Bulletin.

 

第五條 會計師不得藉其業務上獲知之秘密，對委託人或第三者有任何不良之企圖。

Article 5

     A CPA shall not use the secrets he has obtained from his business to have any bad intention against his client or any third party.

 

參、說明

第六條 會計師承辦之案件，主管機關認有必要，向會計師查詢或取閱有關資料時，會計師應依法辦理，並通知委託人。

Chapter III: Explanation

Article 6

     With regard to the cases handled by a CPA, if the competent authority deems it necessary and enquire the CPA or require the review of the relevant information, the CPA shall handle it in accordance with the laws and notify his client.

 

第七條 會計師對於承辦之案件，不得為其個人或第三者之利益，而利用其經辦業務所獲之資料，對委託人或第三者有任何不良之企圖。

Article 7

     With regard to the cases handled by a CPA, he shall not, for the advantage of himself or any third party, use the information he has obtained from the cases and have any bad intention against his client or any third party.

 

肆、實施

第八條 本公報經中華民國會計師公會全國聯合會理事會通過後公布實施，修正時亦同。

Chapter IV: Implementation

Article 8

     This Bulletin shall be implemented after it is passed by the Board of Directors of the NFCPAAROC, and its amendment shall apply the same process.

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

職業道德規範公報第六號  接任他會計師查核案件

民國七十八年三月二十一日公布

民國九十二年五月十三日第五屆

第十二次職業道德委員會修正通過

民國九十二年五月十六日

第五屆第卅二次理事會通過

(English Translation)

The Bulletin of Norm of Professional Ethics for Certified Public Accountant of the Republic of China

 

 No.6

Taking over other CPA’s auditing engagement

 

Published on February 25, 1987

Amended On May 16, 2003

 

壹、前言

第一條 本公報係申述接任他會計師之查核案件時應注意之事項。

A. Introduction

Article 1

This bulletin is describing the matters should be noted when taking over  other CPA’s auditing engagement.

第二條 本公報依「中華民國會計師職業道德規範」第一號公報第廿八條之規定訂定。

Article 2

This bulletin is enacted in accordance with Rules 28, No.1 of “The Bulletin of Norm of Professional Ethics for Certified Public Accountant of the Republic of china”.

貳、基本說明

第三條 會計師同業間應敦睦關係，共同維護職業榮譽，不得為不正當之競爭。

B. Fundamental Principles

Article 3

CPAs should maintain the harmonious peer relationship and keep the professional honor and should not compete unfairly.

第四條 會計師接任他會計師查核案件時，應有正當理由，並不得蓄意侵害他會計師之業務。

Article 4

CPAs should have appropriate reason when taking over other CPA’s auditing engagement, and should not impair other CPA’s practicing right intentionally.

第五條 前後任會計師對於查核案件之交接，應保持同業間良好之關係。

Article 5

When hand over or take over other CPA’s auditing engagement, predecessor and successor CPAs should keep the good relationship between each other.

第六條 前後任會計師應本於超然獨立之精神，對其查核案件，公正表示意見。

Article 6

The predecessor and successor CPAs should base on the independence spirit to express the justice opinion on the audit engagement.

參、說明

第七條 接任他會計師查核案件前，後任會計師應向前任會計師徵詢意見，前任會計師應本專業之立場據實以告。

C. Explanation

Article 7

When taking over other CPA’s auditing case, successor CPAs should consult predecessor CPA’s opinion. Predecessor CPAs should base on his profession position to tell the truth.

第八條 後任會計師對於接任之查核案件，於取得委託人同意後，視事實需要，得向前任會計師商酌借閱工作底稿。

Article 8

When successor CPAs taking over auditing case, if it is necessary successor CPAs may borrow working paper from predecessor CPAs, after getting approval from the client.

第九條 後任會計師對於接任之查核案件，其酬金以不低於前任會計師之酬金為原則。

Article 9

When successor CPAs taking over the auditing case, in principal the fee should not lower than the fee of predecessor CPAs .

肆、實施

第十條 本公報經中華民國會計師公會全國聯合會理事會通過後公布實施，修正時亦同。

 

D. Implementation

Article 10

This Bulletin and its amendment shall be implemented after it is passed by the Board of Directors.

 

職業道德規範公報第七號  酬金與佣金

民國七十九年六月四日公布

民國九十二年五月十三日第五屆

第十二次職業道德委員會修正通過

民國九十二年五月十六日

第五屆第卅二次理事會通過

(English Translation)

The Bulletin of Norm of Professional Ethics for Certified Public Accountant of the Republic of China

No.7

Remuneration and Commission

Published on June 4, 1990

Amended On May 16, 2003

壹、前言

第一條 本公報係申述酬金與佣金之補充解釋。

A. Introduction

Article 1

This bulletin is a supplementary explanation of remuneration and commission.

第二條 本公報依「中華民國會計師職業道德規範」第一號公報第十六條、第十七條及第廿八條之規定訂定。

Article 2

This bulletin is enacted in accordance with Rules 16, and Rules 17 of No.1 of “The Bulletin of Norm of Professional Ethics for Certified Public Accountant of the Republic of china”.

貳、基本原則

第三條 會計師收受酬金，應參考會計師公會所訂酬金規範，並不得採取不正當之抑價方式，延攬業務。

B. Fundamental Principles

Article 3

When CPAs determine the remuneration, the amount may refer to the quote standard of CPA Association. It is not appropriate by using fee-cutting approach to obtain the engagement.

第四條 會計師相互間介紹業務或由業外人介紹業務，不得收受或支付佣金、手續費或其他報酬。

Article 4

CPAs should not receive or pay commission, referral fee or other referral fee when CPAs introduce or being introduced to the client seeking for service.

參、說明

第五條 在決定酬金之金額或費率時，會計師得估量：

1.委辦事項所需之專業知識與技能。

2.委辦事項所需人員之專業訓練與經驗。

3.委辦事項所需投入之人力與時間。

C. Explanation

Article 5

The factors for CPAs to evaluate the range of possible remuneration or fee are as follow:

1. 1.     The profession knowledge and skills required in this engagement.
2. 2.     The profession training and experience required in this engagement.
3. 3.     The number of staff and time required in this engagement.

第六條 酬金按時或按日計算時，其金額之決定，應以委辦事項在正常之規劃、監督及管理下進行為原則。

Article 6

When remuneration is calculated by hours or by days, the amount of fee should be decided as if the case is conducted in the normal planning, supervision and management situation.

第七條 會計師承辦業務，宜事先與委任人約定酬金，最好以書面方式為之，訂明酬金金額或費率及付款方式等。

Article 7

CPAs has better make a written contract with client indicating the amount of remuneration or charge rate and the way of payment

第八條 會計師承辦財務報表查核簽證或核閱業務，不得簽訂下列或有酬金之合約：

1.酬金之支付與否，以達成某種發現或結果為條件者。

2.酬金之多寡，以達成某種發現或結果為條件者。

但酬金由法院或政府機關決定者，不在此限。

Article 8

Following contingent fee agreements are not allowed when CPAs is engaged in the auditing or reviewing the financial statements:

1. 1.     The paying of fee or not is determines by a specific finding or results.
2. 2.     The amount of fee is determines by the specific finding or results.

However, the fee which is decided by the court or government organization is not included in this rule.

第九條 會計師因承辦案件所發生之墊付費用與酬金不同。可直接歸屬委辦事項之墊付費用，諸如規費、差旅費、郵電費、印刷費等，得於約定酬金外另行收取。

Article 9

Out- of pocket expenses of the engagement is not the fees. The out-of-pocket expenses of the engagement such as government  fees, travel expenses, postage and phone call fees, and printing costs; can be collected in addition to the engagement fee.  

第十條 會計師因其他會計師退休、停止執業或亡故，概括承受其全部或部分業務時，對其他會計師或其繼承人所為之給付，不視為違反本公報第四條之規定。

Article 10

When CPAs is generally bears all or part of business due to other CPAs retirement, stop practice or death, the payment to other CPAs or their heirs is not considered as a violation of Article 4 of this bulletin.

肆、實施

第十一條 本公報經中華民國會計師公會全國聯合會理事會通過後公布實施，修正時亦同。

E. Implementation

Article 11

This Bulletin and its amendment shall be implemented after it is passed by the Board of Directors.

 

 

 

 

 

 

 

 

 

 

 

 

 

 

職業道德規範公報第八號  應客戶要求保管錢財

民國八十二年七月六日公布

民國九十二年五月十三日第五屆

第十二次職業道德委員會修正通過

民國九十二年五月十六日

第五屆第卅二次理事會通過

(English Translation)

The Bulletin of Norm of Professional Ethics for Certified Public Accountant of the Republic of China

No.8

Custody of Client money request by the clients

Published on July 6, 1993

Amended On May 16, 2003

壹、前言

第一條 本公報係申述會計師代客戶保管錢財時應注意之事項。

A. Introduction

Article 1

This bulletin is describing the matters should be noted when CPAs keep client’s money.

第二條 本公報依「中華民國會計師職業道德規範」第一號公報第廿八條之規定訂定。

Article 2

This bulletin is enacted in accordance with Rules 28, No.1 of “The Bulletin of Norm of Professional Ethics for Certified Public Accountant of the Republic of china”.

貳、基本原則

第三條 會計師因執行業務之必要，在不違反有關法令規定時，得保管客戶錢財；但明知客戶錢財係取之或用之於不正當活動，則會計師不應代為保管。

       會計師如有代客戶保管錢財時，應拒絕其審計案件之委任。

B. Fundamental Principles

Article 3

CPAs in practice may keep of client’s money when it is necessary and also not violate of related laws. However, if CPAs knowing client’s money come from or is used for illegal activity, CPAs should not keep the client’s money.

If CPAs keep client’s assets or money, then CPAs should reject this client’s audit engagement.

第四條 會計師受託保管客戶錢財時應遵守下列原則：

1.收到客戶錢財時，應出具收據或保管條予客戶。

2.客戶與會計師之錢財應劃分清楚。

3.客戶錢財應依客戶指定之用途使用。

4.客戶錢財之保管及使用應隨時保持適當之紀錄。

Article 4

CPAs who keep client money should comply with the following principles:

1. When receiving client money, CPAs should give the receipt or safekeeping note to client.

2. Keep such money separately from personal or firm assets.

3. Use Client’s money base on the client instruction.

4. Keep the appropriate records when keeping and using client money.

參、定義

第五條 本公報用語之定義如下：

1.客戶錢財：係指會計師自客戶收取，並依其指示持有或支付之任何錢財，包括現金及匯票、本票、債券等可轉換成現金之權證。

2.客戶帳戶：係指以會計師或其事務所名義開設專為處理客戶錢財之銀行帳戶。

C .Definitions

Article 5

The meanings of the words in this bulletin are as following:

1. 1.     Client money:

The money which CPAs receive form the client and keep or use according to their instruction, including cash, checks, promissory note, bond, and other cash equivalent certificates.

1. 2.     Client account:

The bank account which is opened by the CPAs or his accounting firm and used for handling client money.

肆、說明

第六條 會計師應設置專為處理客戶錢財之銀行帳戶。

D Explanation

Article 6

CPAs should open a separate bank account to handle client money.

第七條 會計師收到客戶之現金時，應儘速存入客戶帳戶；收到匯票、本票、債券等可轉換成現金之權證時，應善加保管。

Article 7

When CPAs receive money from the client, he should deposit this money into client’s banking account immediately. When CPAs receive check, promissory note, bond, and other cash equivalent certificates, should keep it safely.

第八條 客戶帳戶之提取及支用，除依授權範圍辦理者外，應經客戶同意始得為之。

Article 8

If CPAs withdraw or use of client money, beyond the authorized scope  CPAs should obtain with approval from the client.

第九條 客戶應付受託會計師之各項費用，經客戶同意後得由客戶帳戶中提付。

Article 9

After client agrees to pay the specific expense, CPAs can directly withdraw money from client’s bank account.

第十條 客戶錢財預期將存放較長時間時，會計師應經客戶同意後將其存入可孳息之帳戶。

Article 10

When client money expected to be hold for a longer period, CPAs can put the money to an interest generating account after client agrees.

第十一條 客戶錢財所生之孳息扣除有關稅捐後之餘額歸客戶所有。

Article 11

Client’s interest after tax from the   money belongs to the client.

第十二條 會計師應對客戶帳戶之存提情形做成紀錄，以便隨時表達所有及個別客戶錢財之狀況。客戶錢財存提明細表每年至少應提供給客戶一次。

Article 12

CPAs should keep records to express the whole and individual client account of deposit and withdrawing. CPAs should provide client’s saving and withdrawing report to client at least once a year.

伍、實施

第十三條 本公會經中華民國會計師公會全國聯合會理事會通過後公布實施，修正時亦同。

E. Implementation

Article 13

This Bulletin and its amendment shall be implemented after it is passed by the Board of Directors

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

職業道德規範公報第九號  在委託人商品或服務之廣告宣傳中公開認證

民國八十八年九月一日公布

民國九十二年五月十三日第五屆

第十二次職業道德委員會修正通過

民國九十二年五月十六日

第五屆第卅二次理事會通過

(English Translation)

The Bulletin of Norm of Professional Ethics for Certified Public Accountant of the Republic of China

No.9

Public certification of goods and services in the advertisement of the client
                          Published on September 1, 1999

Amended On May 16, 2003

壹、前言

第一條 本公報係規範會計師在委託人商品或服務事項之廣告宣傳中，予以公開認證應注意或禁止之事項。

A. Introduction

Article 1

This bulletin is the norm of notice or inhibition matter of CPAs public certification of goods or services in the advertisement of the client.

第二條 本公報依「中華民國會計師職業道德規範」第一號公報第二條、第七條、第十一條及第廿八條之規定訂定。

Article 2

This bulletin is enacted in accordance with Rules 2, Rules 7, Rules 11, Rules 28, No. 1 of “The Bulletin of Norm of Professional Ethics for Certified Public Accountant of the Republic of china”.

貳、基本原則

第三條 會計師於委託人商業活動之廣告宣傳中，對該商品或服務之價格、品質及其未來性，不得接受委託，予以公開認證，但對於商業活動確定之事實，予以認證，不在此限。

B. Fundamental Principles

Article 3

CPAs should not accept an engagement in public certification of price, quality, or its future of good or services in the business advertisement or promotion activity of the client. However, if the business activity is a real fact for sure, then CPA can certify it.

第四條 會計師對於社會公益性質之活動，於不涉及營利行為或性質，不違反會計師法及政府之法規事項，並取得書面協議或委託書，且經評估活動性質不會損及會計師職業尊嚴，主辦活動單位之社會形象良好，其制度運作情形，能有效管理及公正表達時，得公開列名為其認證。

 

Article 4

For public welfare activities, not involving profit seeking activities or nature, not violating of CPA laws and government regulations, and obtaining a written agreement or authorized letter and being assess the nature of the activities does not damage CPA professional dignity, CPAs can be named in the public for certification when the social status and operation system of the activity holding organization is good enough.

 

參、定義

第五條 本公報用語之定義如下：

認證：係指在廣告宣傳活動中，予以具名監證、推荐等行為，以利於其活動之進行。

商業活動：係指企業或團體所進行之有形或無形營利等活動，包括：抽獎、摸彩、促銷、贈獎、週年慶等活動。

公益性質活動：係指非營利性且具公益性之活動，包括：義賣、義演、募款……等，以籌集款項或相對資助之活動事項。

廣告宣傳：係指委託人以任何媒體（包括電視、廣播、電腦網路、電子布告欄、手機簡訊、報章、雜誌、海報及其他文宣品等），對特定人或不特定人進行訊息之傳遞或表達。

 

C. Definitions

Article 5

The meanings of the words in this bulletin are as follows:

1. 3.     Certification :

In order to help promoting and advertising the activity, using a CPA name to certify or make recommendation.

1. 4.     Business activity:

The visible and invisible profit seeking activity of an entity or organization which may including lottery, lucky draw, promotion, gift giving and anniversary ceremony.

1. 5.     Public Welfare activity:

The non-profit and public welfare activity which may including charity sale, charitable performance and funds raising in order to collect money or obtain financial assistance.

1. 6.     Advertising promotion :

It means client using any media including TV, radio, computer internet, electric notice board, mobile message, newspaper, magazine, poster and other type of printing matters to send or express message to specific person or non-specific person.

肆、說明

第六條 會計師在委託人商品或服務之廣告宣傳中，以其名義公開具名或列名表示予以進行認證行為時，由於會計師具有社會公正形象，為避免社會大眾產生過大期待與信賴而造成誤導作用，應本於超然獨立及本公報之精神，審慎評估其可能之影響。

 

D. Explanation

Article 6

Due to CPA has impartial image in the society, CPAs should keep the spirit of independence and this bulletin to evaluate the possible influence carefully when using or putting his name in the public certification activity for client goods or service advertising program in order to avoid misunderstanding or over reliance by the general public.

第七條 會計師對於委託人之商業活動進行認證，應就其內容評估，且應不涉及價格、品質或未來性之認證，但對於商業活動確定之事實予以認證者除外。若發現委託人違背或超出委任內容，應即予制止，若委託人仍繼續者，應中止其認證之受任，並將中止受任之意思公告，以維護本身之超然獨立精神。

Article 7

CPAs should verify the content of client business activity. CPA can certify the fact but should not certify the price, quality or future of goods or services. If CPA finds the client is disobey or over the engagement scope, CPAs should stop him. If client is still move on, CPAs should stop the certifying engagement, and public the message of discontinuing the engagement to keep the independence spirit of CPA.

第八條 會計師於委託人之廣告宣傳中公開認證，並同時受託查核財務報表，委託人商品或服務事項廣告宣傳中，如列註財務報表係由該會計師簽證，會計師應予制止。

Article 8

If CPAs public certify  the advertising program and also audit the financial report of the same client, CPA should stop the client if client’s goods or service promotion media indicates that the financial report is audited by the same CPA.

第九條 本公報於會計師事務所名義所為之認證時，亦適用之。

Article 9

This bulletin also applies when using the name of accounting firm to do the certification.

伍、實施

第十條 本公報經中華民國會計師公會全國聯合會理事會通過後公布實施，修正時亦同。

E. Implementation

Article 10

This Bulletin and its amendment shall be implemented after it is passed by the Board of Directors.

 

 

 

職業道德規範公報第十號  「正直、公正客觀及獨立性」

民國九十二年五月十三日

職業道德委員會第十二次會議

民國九十二年五月十六日

第五屆第卅二次理事會議通過

民國九十八年七月二十二日

第十三次職業道德委員會修正通過

民國九十八年七月卅日

第七屆第三十六次理事會議通

（English Translation）

 The Bulletin of Norm of Professional Ethics for Certified Public Accountant of the Republic of China

No.10

Integrity, Objectivity and Independence

 

Published on May16, 2003

 

Amended on July 30,2009

 

 

壹、  前言

第一條 本公報係申述正直、公正客觀及獨立性之補充解釋。

第二條 本公報依「中華民國會計師職業道德規範」第一號公報第二十八條之規定訂定。

1. A.   Preface

Article 1

This bulletin explains the Integrity, Objectivity and Independence in detail.

Article 2

This bulletin is prescribed pursuant to Article 28 of No.1 Norm of Ethics for Certified Public Accountants of the Republic of China.

貳、  基本原則

第三條 會計師對於委辦事項與其本身有直接或重大間接利害關係而影響其公正及獨立性時，應予迴避，不得承辦。

第四條 會計師提供財務報表之查核、核閱、複核或專案審查並作成意見書，除維持實質上之獨立性外，亦應維持形式上之獨立性。因此，審計服務小組成員、其他共同執業會計師或法人會計師事務所股東、會計師事務所、事務所關係企業及聯盟事務所，須對審計客戶維持獨立性。

1. B.    Fundamental Principle

Article 3

The Professional accountants should avoid and should not accept the engagement when they may have involved in any direct or material indirect interests which may impair their impartiality and independence.

Article 4

Professional accountants shall maintain Independence of Mind and in Appearance in the work of assurance services including an audit or review of financial statements, or a special audit case. Therefore, the members of audit team, the partners of the firm or shareholders of corporate accounting firms, accounting firms, and any of affiliates, and network firms, must be always independence with his/their clients.

參、  說明

第五條 會計師應以正直、公正客觀之立場，保持獨立性精神，服務社會。

1. C.   Explanation

Article 5

A professional accountant shall behonest, objective and keepingthe spirit ofindependence, to serve the community.

1. 1.      正直：

會計師應以正直嚴謹之態度，執行專業之服務。會計師在專業及業務關係上，應真誠坦然及公正信實。

1. 1.     Integrity：

A professional accountant shall be straightforward and honest in all professional and business relationships.

1. 2.      公正客觀：

會計師於執行專業服務時，應維持公正客觀立場，亦應避免偏見、利益衝突或利害關係而影響專業判斷。公正客觀立場包括應於資訊提供與使用者間，不偏不倚，並盡專業上應有之注意。

1. 2.     Objectivity

A professional accountant shall not be bias, conflict of interest or undue influence of others to override professional or business judgments.

1. 3.      獨立性：

會計師於執行財務報表之查核、核閱、複核或專案審查並作成意見書，應於形式上及實質上維持獨立性立場，公正表示其意見。

實質上之獨立性係內在要求，必須以正直及公正客觀之精神，並盡專業上應有之注意，會計師除維持實質上之獨立性外，亦應維持形式上之獨立性。因此，審計服務小組成員、其他共同執業會計師或法人會計師事務所股東、會計師事務所、事務所關係企業及聯盟事務所，須對審計客戶維持獨立性，亦即就其係在客觀第三者之觀感而言，合理且可接受之程度下，維持公正客觀之獨立性。

1. 3.     Independence

A professional accountant shall have independence of mind and in appearance, to express an opinion on financial statements for the work of auditing, review or special audit.

Independence of mind is a state of mind andmust befair and objective, and with due professional care. A professional accountant must be not only independenceof mind but also independence in appearance. Therefore, the members of the audit team, the partners of the firm or shareholders ofcorporateaccounting firms, accounting firms and any of its affiliates, andnetwork firms mustbe theindependence to his/their works in audit clients. That is, maintaining independence has to be accepted by the objective third party under the reasonable and acceptable degree.

第六條 獨立性與正直、公正客觀相關聯，如缺乏或喪失獨立性，將影響正直及公正客觀之立場。

Article 6

Independence is related with the integrity and objectivity. In the lack of or impairment of independence, the integrity and objectivity could also not be held.

第七條 獨立性可能受到自我利益、自我評估、辯護、熟悉度及脅迫等因素而有所影響。

Article 7

Independence may be impaired by self-interest, self-review, advocacy, familiarity and intimidation.

第八條 獨立性受自我利益之影響 ，係指經由審計客戶獲取財務利益，或因其他利害關係而與審計客戶發生利益上之衝突。可能產生此類影響之情況，通常包括：

1.與審計客戶間有直接或重大間接財務利益關係。

2.事務所過度依賴單一客戶之酬金來源。

3.與審計客戶間有重大密切之商業關係。

4.考量客戶流失之可能性。

5.與審計客戶間有潛在之僱佣關係。

6.與查核案件有關之或有公費。

7.發現事務所其他成員先前已提供之專業服務報告，存有重大錯誤情況。

Article 8

The self-interest could impair on the accountant’s independence. The self-interest threat means to acquire a financial interest in an audit client or has another conflict of interest created by other interests or relationships with the client. The self-interest may be as follows:

1. 1.      Having a direct or material indirect financial interest in the audit client.
2. 2.      Having undue dependence on total fees from a client.
3. 3.      Having a significant close business relationship with an audit client.
4. 4.      Being concerned about the possibility of losing a significant client.
5. 5.      Entering into a potential employment negotiations with the audit client.
6. 6.      Entering into a contingent fee arrangement relating to an audit engagement.
7. 7.      Significant error of a previous professional service performed by other practitioners of the same firm was found.

第九條 獨立性受自我評估之影響，係指會計師執行非審計服務案件所出具之報告或所作之判斷，於執行財務資訊之查核或核閱過程中作為查核結論之重要依據；或審計服務小組成員曾擔任審計客戶之董監事，或擔任直接並有重大影響該審計案件之職務。可能產生此類影響之情況，通常包括：

1. 1.      事務所出具所設計或協助執行財務資訊系統有效運作之確信服務報告。
2. 2.      事務所編製之原始文件用於確信服務案件之重大或重要的事項。
3. 3.      審計服務小組成員目前或最近二年內擔任審計客戶之董監事、經理人或對審計案件.有重大影響之職務。
4. 4.      對審計客戶所提供之非審計服務將直接影響審計案件之重要項目。

Article 9

Independence is influenced by self-review threatmeans that a professional accountant uses the reports or judgments that result from the non-assurance services as an important factor of concluding the result in auditing or reviewing the financial information; or a member of the audit team is an audit client’s former director or, supervisor or is in a key position to influence the audit engagement. Examples of circumstances that create self-review threats for a professional accountant include:

1. 1.   A firm issuing an assurance report on the effectiveness of the operation on its financial systems which were designed or implemented assist by the firm before.
2. 2.   An original data prepared by the firm was used to certify the subject matter of the assurance engagement.
3. 3.   A member of the assurance team being, or having been a director, or supervisor of the client, or employed by the client in a position to exert significant influence over the subject matter of the engagement within the last two years.
4. 4.   The non-assurance service which performed by the firm for an audit client that would affects directly a material item of the assuranceengagement.

第十條 獨立性受辯護之影響，係指審計服務小組成員成為審計客戶立場或意見之辯護者，導致其客觀性受到質疑。可能產生此類影響之情況，通常包括：

1. 1.    宣傳或仲介審計客戶所發行之股票或其他證券。
2. 2.    除依法令許可之業務外，代表審計客戶與第三者法律案件或其他爭議事項之辯護。

Article 10

Independence is influenced by advocacy threat means that a member of the audit team acting as an advocate in support of the client's position that results in objectivity challenged. Examples of circumstances that create advocacy threats for a professional accountant include:

1. 1.    The firm promoting or brokering shares in an audit client or other securities issued by the client.
2. 2.    Besides legally permitted businesses, a professional accountant acting as an advocate on behalf of an audit client in litigation or disputes with third parties.

第十一條 熟悉度對獨立性之影響，係指藉由與審計客戶董監事、經理人之密切關係，使得會計師或審計服務小組成員過度關注或同情審計客戶之利益。可能產生此類影響之情況，通常包括：

1. 1.      審計服務小組成員與審計客戶之董監事、經理人或對審計案件有重大影響職務之人員有親屬關係。
2. 2.      卸任一年以內之共同執業會計師擔任審計客戶董監事、經理人或對審計案件有重大影響之職務。
3. 3.      收受審計客戶或其董監事、經理人或主要股東價值重大之禮物餽贈或特別優惠。

Article 11

The effect on independence of familiarity means that a close relationship with an auditclients’ director, supervisor and manager will influence a CPA or a member of the audit engagement team to excessive concern or sympathize with the audit clients’ interests. Examples of circumstances that create familiarity threats for a professional accountant include:

1. 1.    A member of the engagement team having a close or immediate family member who is a director, supervisor, or officer of the client or an employee of the client who is in a position to exert significant influence over the subject matter of the engagement.
2. 2.    A former partner within one year of disassociating from the firm joins the client as a director, supervisor, or officer or is in a key position to exert significant influence over the subject matter of the engagement.
3. 3.    A professional accountant accepting gifts or preferential treatment from the client, the client’s director, supervisor, officer or major stockholder.

第十二條 脅迫對獨立性之影響，係指審計服務小組成員承受或感受到來自審計客戶之恫嚇，使其無法保持客觀性及澄清專業上之懷疑。可能產生此類影響之情況，通常包括：

1. 1.      客戶威脅提起法律訴訟。
2. 2.      威脅撤銷非審計案件之委任，強迫事務所接受某特定交易事項選擇不當之會計處理政策。
3. 3.      威脅解除審計案件之委任或續任。
4. 4.      為降低公費，對會計師施加壓力，使其不當的減少應執行之查核工作。
5. 5.      客戶人員以專家姿態壓迫查核人員接受某爭議事項之專業判斷。
6. 6.      會計師要求審計服務小組成員接受管理階層在會計政策上之不當選擇或財務報表上之不當揭露，否則不予升遷。

Article 12

Independence is influenced by intimidation threat. The threat that a professional accountant will be deterred from acting objectively because of actual or perceived pressures, including attempts to exercise undue influence over the professional accountant. Examples of circumstance that create intimidation threats for a professional accountant include:

1. 1.      A firm being threatened with litigation by the client.
2. 2.      An audit client threatens that it will revoke a planned non-assurance contract to the firm if the firm continues to disagree with the client’s accounting treatment for a particular transaction.
3. 3.      A firm being threatened with dismissal from a client engagement.
4. 4.      A firm being pressured to reduce inappropriately fees, in order to compel the firm to reduce the extent of work performed.
5. 5.      A professional accountant was pressured to agree with a controversial issues due to a client employee has more expertise on the matter in question.
6. 6.      A member of the audit engagement team being informed by a partner of the firm that a planned promotion will not occur unless the member agrees with an audit client’s inappropriate accounting treatment.

第十三條 事務所及審計服務小組成員有責任維護獨立性，維持獨立性時應考量所執行之工作內容對獨立性之影響為何，並建立可消除前述影響或使其降低至可接受之程度措施。

Article 13

The firm and the audit engagement team members have the responsibility to maintain independence. They should consider not only the effect on independence when performing the work but also to establish safeguards to eliminate the threats stated above or reduce them to an acceptable level.

第十四條 當確認對獨立性之影響為重大時，事務所及審計服務小組成員應採用適當及有效的措施，以消弭該項影響或將其降低至可接受之程度，並記錄該項結論。

Article 14

When the effect on independence is material, the firm and the audit engagement team members should adopt adequate and effective safeguards to eliminate the effect on independence or reduce them to an acceptable level by means of and document the conclusion.

第十五條 會計師或會計師事務所如未採取任何措施，或所採用之措施無法有效消弭對獨立性之影響或將其降低至可接受之程度，會計師應拒絕執行該審計案件，以維持其獨立性。

Article 15

When the threats cannot be eliminated or reduced to an acceptable level through the adoption of safeguards, professional accountants or the firm shall, unless there is satisfaction as to necessary facts by other means, decline the engagement in order to maintain independence.

肆、  實施

第十六條 本公報之施行細則詳附錄。

1. D.   Implementation

Article 16

An appendix to this code’s implement regulations and directions is attached.

第十七條 本公報生效後，原職業道德規範公報第二號「誠實、公正及獨立性」不再適用。

Article 17

The previous code of ethics bulletin No.2 “ Honestly、Fairness and Independence” shall be no longer applied after this code brings into effect.

第十八條 本公報經中華民國會計師公會全國聯合會理事會通過後公布實施，修正時亦同。

Article 18

This bulletin shall be implemented after summated the Board of Director, National Federation of CPAs Associations of the Republic of China（NFCPAAROC）for approval, amended be too.

伍、  附錄：施行細則

本附錄之目的係為補充說明職業道德規範公報第十號「正直、公正客觀及獨立性」之內容，以提供審計服務小組成員、其他共同執業會計師或法人會計師事務所股東、會計師事務所、事務所關係企業及聯盟事務所等，在特定情況下應考量獨立性之情形及得採用之措施。惟會計師職業道德規範公報於會計師專業實務與執業環境上，因所執行之案件性質、客戶規模與公共利益影響程度、事務所規模組織，及牴觸或衝突之事實情況，於會計審計實務上無法將各特定情況一一臚列說明或規範，故必須藉助觀念性架構原則來進行審酌。當事務所或會計師與其審計服務小組成員於辨識可能存有牴觸或衝突之質疑時，即應採取有關措施來因應或防衛，將衝突或牴觸事項加以消弭或將其降低至可接受之程度。

本附錄共分為二部分，第一部分提供名詞定義及說明。第二部分則針對特定情況可能危害獨立性加以說明，並說明得採用之措施以消弭對獨立性之影響或降低至可接受之程度（係例釋性質且不以此為限）。

Appendix: implement regulations and directions

The purpose of this appendix is an extra interpretation of the content of the code #10 of Professional Ethics Conduct “Integrity, Objectivity and Independence.” in order to provide a conceptual framework regarding considerations on independence matters and the safeguards to be applied under specific examples to an audit engagement team member, other partner or legal entity shareholder of an accounting firm, accounting firm, affiliate and a network firm.

In addition, the conceptual framework should be used by the members stated above as a result that independence matters are not explicitly addressed by the Code of Professional Ethics Conduct depending on the nature of the engagement, the size of the client and public interests influence, the size of the firm and other counteractions or conflict in the professional practice.

When firms or CPAs and their members of engagement team have identified any possibly existing counteract or conflict, the safeguards are required to be applied in order to eliminate the counteract or conflict or reduce them to an acceptable level.

The appendix is divided into two parts. Part one provides definitions of terms and interpretation. Part two describes the specific examples (which are not all-inclusive), which possibly impair independence and the application of safeguards to eliminate the effect on independence or reduce it to an acceptable level.

第一部分、名詞定義及說明

Part 1 Defined terms and interpretations

第二部分、特定情況之說明

一、   財務利益

二、   融資及保證

三、   與審計客戶間之密切商業關係

四、   家庭與個人關係

五、   受聘於審計客戶

六、   為審計客戶提供董監事、經理人或相當等職務之服務

六之一、重大之禮物餽贈及特別優惠

六之二、同一會計師長期持續提供上市（櫃）公司審計案件之服務

七、   非審計業務：

（一）記帳服務

（二）評價服務

（三）稅務服務

（四）內部稽核服務

（五）短期人員派遣服務

（六）招募高階管理人員

（七）公司理財服務

Part 2 Interpretation of specific examples

1. 1.       Financial Interests
2. 2.       Loans and Guarantees
3. 3.       Having a close business relationships with an audit client
4. 4.       Family and Personal Relationships
5. 5.       Employment with an audit client
6. 6.       Serving as a director, supervisor, manager or equivalent capacity of audit client

6.1  Gifts and Hospitality

6.2  A CPA has audited the same TSE or OTC listed company for a prolonged period

1. 7.       Provision of Non-assurance Services:

(a)    Bookkeeping

(b)   Appraisal and Valuation

(c)    Tax compliance

(d)   Internal audit assistance

(e)    Designation of short-term employees

(f)      Recruiting high-level managers

(g)   Corporate finance-consulting or advisory

第一部分、名詞定義及說明

Part 1  Defined terms and interpretations

一、審計客戶

委託會計師執行審計案件之企業。如為股票上市(櫃)公司，則本公報所稱之審計客戶應

包括該企業之關係人。

1. 1.                     Audit client

An entity in respect of which a firm conducts an audit engagement. The related parties of the entity should be regarded as audit clients when the entity’s stock is listed on the stock exchange or traded over-the-counter.

二、審計案件

係指依一般公認審計準則執行查核或核閱程序，以對財務資訊提供高度或中度但非絕對

之確信之確認性服務。

1. 2.                     Audit engagement

A high or medium level of but not absolute assurance engagement in which a professional accountant performing audit or review work in accordance with Generally Accepted Auditing Standards expresses an opinion whether financial statements are prepared in accordance with an applicable financial reporting framework.

三、審計服務小組成員

審計服務小組其成員包括下列人員：

（一）     參與特定審計案件之主辦會計師及專業人員。

（二）     事務所內其他專業人員，其所執行之工作，將直接影響審計案件之結果者，包括：

1. 1.      有權建議或決定審計案件會計師之薪資、酬勞、或考核審計案件會計師績效之人員，通常包括資深管理人員至事務所之所長或相當職務人員。
2. 2.      提供與審計案件有關之專業層面、行業特性、交易或相關事項之諮詢人員。
3. 3.      執行審計案件品質控制之人員。

（三）     事務所關係企業之專業人員，其所執行之工作，將直接影響該審計案件之結果者。

於整體審計實務領域之專屬業務服務人員，泛稱為確信服務小組；依其個別服務案件性質，可區分如審計案件、核閱案件、稅務查核簽證案件，或其他確信服務案件，區分不同服務小組。

1. 3.                   Members of audit team

(1)       All members of the engagement team for the audit engagement;

(2)       All others within a firm who can directly influence the outcome of the audit engagement, including:

1. A.       Those who recommend the compensation of, or who provide direct supervisory, management or other oversight of the engagement partner in connection with the performance of the audit engagement including those at all successively senior levels above the engagement partner through to the Chief Executive officer or equivalent.
2. B.        Those who provide consultation regarding technical or industry-specific issues, transactions or events for the engagement; and
3. C.        Those who provide quality control for the engagement; and

(3)       The professional employees of the firm’s affiliate whose work will directly affect the result of the audit engagement. The specific business services employees in the whole attest practice field are widely called as assurance service team members. It can be divided into various service teams, such as an attest engagement, compilation engagement, attested tax returns engagement or other assurance service engagement regarding the nature of the individual service engagement.

四、審計期間

審計期間亦稱之審計服務期間。事務所及審計服務小組成員，於執行審計案件之期間應維持其獨立性。審計期間通常始於審計服務小組成員開始執行審計服務，並結束於審計報告發出日。若審計案件具有循環性，循環期間皆屬於審計期間。

1. 4.                     Audit period

Audit period is also called the period of the audit engagement. A firm and the audit engagement team members should maintain independence during the period of performing the audit engagement. In general, the period of the audit engagement begins when the audit team starts to perform audit services and ends when the audit report issued. If the audit engagement is of a recurring nature, all the recurring periods belong to the period of the audit engagement.

五、可接受之程度

係指理性且瞭解會計師專業實務之客觀第三者，於評估會計師及審計服務小組成員在當時情況下，所採取因應措施是否足以消弭或降低衝突至可接受程度，且對應遵循之各項基本規範未予妥協而言。

1. 5.                     Acceptable level

A level at which a reasonable and informed third party would be likely to conclude, weighing all the specific facts and circumstances available to the professional accountant at that time, that compliance with the fundamental principles is not compromised.

六、財務利益

係指權益證券或其他證券、公司債、貸款或其他債務工具，或利害關係，包括其權利及衍生之利益、義務等在內。

1. 6.                     Financial interest

An interest in an equity or other security, debenture, loan or other debt instrument of an entity, including rights and obligations to acquire such an interest and derivatives directly related to such interest.

七、直接財務利益

（一）     由個人或企業、事務所直接持有或有控制能力之財務利益。

（二）     個人或企業、事務所藉由與他人共同投資所獲取之財務利益，而個人或企業、事務所對該共同投資具有控制能力。

1. 7.                     Direct financial interest

(1)   Owned directly by and under the control of an individual or entity (including those managed on a discretionary basis by others); or

(2)   Beneficially owned through a collective investment vehicle, estate, trust or other intermediary over which the individual or entity has control, or the ability to influence investment decisions.

八、間接財務利益

個人或企業、事務所藉由與他人共同投資所獲取之財務利益，而個人或企業、事務所對該共同投資並無控制能力。

1. 8.                     Indirect financial interest

A financial interest beneficially owned through a collective investment vehicle, estate, trust or other intermediary over which the individual or entity has no control or ability to influence investment decisions.

九、家屬

係指配偶（同居人）及未成年子女。

1. 9.                     Family

A spouse (or equivalent) or dependent.

十、近親

係指直系血親、直系姻親及兄弟姐妹。

1. 10.                 Immediate family

Lineal, immediate affinity and sibling.

十一、   親屬

係指配偶（同居人）、直系血親、直系姻親及兄弟姊妹。

1. 11.                 Close family

A spouse (or equivalent), lineal, immediate affinity and sibling.

十二、   主辦會計師

係指有權對所執行之審計案件簽發審計報告之會計師，即為該案件之主辦會計師。

1. 12.                 Engagement partner

The partner or other person in the firm who is responsible for the engagement and its performance, and for the report that is issued on behalf of the firm, and who, where required, has the appropriate authority from a professional, legal or regulatory body.

十三、   事務所關係企業

係指簽證會計師所屬事務所之會計師持股超過50%，或取得過半數董事席次者，或主辦會計師所屬事務所對外發布或刊印之資料中，列為關係企業之公司或機構，或者事務所所屬聯盟及其聯盟事務所。

1. 13.                 Affiliate

The CPAs of the certifying CPA’s firm own exceeded 50 percent of the firm shares or acquire exceeded half board seats or the entities or institutions are named as affiliates in externally circulated materials of the engagement partner’s firm, or a network or a network firm.

十四、   案件品質管制複核

於報告前執行之程序，用以客觀評估案件服務團隊（案件服務小組）所作之重大判斷及報告所依據之結果的複核程序。

1. 14.                 Engagement Quality Control Review (EQC. Review)

It is a review procedure performed before reporting and used as an objective assessment of the material judgment and the results supporting the report concluded by the engagement members (engagement team).

第二部分、特定情況之說明

Part 2  Interpretation of specific conditions

一、           財務利益

與審計客戶間有直接或重大間接財務利益，將產生自我利益之影響。其對獨立性之影響，說明如下：

(一)       審計服務小組成員及其家屬

審計服務小組成員及其家屬，與該審計案件之受查客戶間有直接財務利益或重大間接財務利益時，只有在採取下列任一項措施方得消弭或使其降低至可接受程度：

1. 1.      處分直接財務利益。
2. 2.      處分全部間接財務利益或部分間接財務利益，使所剩餘之財務利益不具重大影響力。
3. 3.      不得擔任審計服務小組之成員。

(二)       其他共同執業會計師及其家屬

其他共同執業會計師及其家屬，與事務所審計客戶間有直接財務利益或重大間接財務利益時，所產生自我利益之影響，只有在採取下列任一措施方得消弭或使其降低至可接受程度：

1. 1.      處分直接財務利益。
2. 2.      處分全部間接財務利益或部分間接財務利益，使所剩餘之財務利益不具重大影響力。

(三)       事務所及事務所關係企業

1. 1.      事務所及事務所關係企業，與審計客戶間有直接財務利益時，將無任何措施可消弭自我利益對獨立性之影響。因此，事務所及事務所關係企業不應與其審計客戶間有直接財務利益之關係。
2. 2.     事務所及事務所關係企業，與審計客戶間有重大間接財務利益，或對其審計客戶具有控制能力之他公司間有重大財務利益時，為消弭或降低對獨立性之影響至可接受程度，應採取處分全部或部分財務利益，使所剩餘之財務利益不具重大影響力。否則，應拒絕該審計案件之委任，以維持獨立性。
3. 1.     Financial Interests

Holding a direct or material indirect financial interest with an audit client will create a self-interest threat. The effects on independence are described as follows:

(1)     The audit engagement team members and their families

When the audit engagement team members and their families have a direct financial interest or material indirect financial interest with an audit client, it is required to apply either following safeguards to eliminate effect or reduce it to an acceptable level.

1. A.    Disposing of any direct financial interest in the client.
2. B.     Disposing of all or partial indirect financial interest in the client and reducing the effect to be immaterial.
3. C.     Not participating in the audit engagement team as a member.

(2)     Other partners of the firm and their families

When other partners of the firm and their families have a direct financial interest or material indirect financial interest with an audit client, it is required to apply either following safeguards to eliminate the effect of self-interest or reduce it to an acceptable level.

1. A.    Disposing of any direct financial interest in the client.
2. B.     Disposing of all or partial indirect financial interest in the client and reducing the effect to be immaterial.

(3)     A firm and its affiliate

1. A.    When a firm and its affiliate have a direct financial interest with an audit client, there are no safeguards available to eliminate the effect on independence of self-interest. Therefore, a firm and its affiliate should not have a direct financial interest with its audit client.
2. B.     When a firm and its affiliate have a material indirect financial interest with an audit client or have material financial interest with other entities controlled by the audit client, the firm and its affiliate should dispose all or partly financial interest in the client in order to reduce the effect to be immaterial. Otherwise, the firm and its affiliate should decline the audit engagement in order to maintain independence.

二、  融資及保證

1. 1.      金融機構對擔任審計工作之會計師事務所或事務所關係企業之融資或保證，係於正常商業行為下進行時，此一融資或保證事項應不致構成對獨立性之影響。
2. 2.      金融機構對審計服務小組成員及其家屬，所提供之融資或保證，係依據正常商業行為時，此一融資或保證事項應不致構成對獨立性之影響。
3. 3.      事務所、事務所關係企業及審計服務小組成員存放於其查核金融機構之存款，係於正常商業行為下所為之者，則此一存款應不致構成對獨立性之影響。
4. 4.      事務所、事務所關係企業及審計服務小組成員，與非金融機構之審計客戶間有相互融資或保證行為時，其獨立性將受自我利益之影響，且無其他措施可使其降低至可接受程度。
5. 2.     Loans and Guarantees

(1)   A firm or its affiliate obtains loans or guarantee of loan from an audit client that is a bank or a similar institutionunder its normal business procedures, terms, and requirements. The loan or guarantee should not constitute the impairment of independence.

(2)   The audit engagement team members and their families obtain loans or guarantee from an audit client that is a bank or a similar institution under its normal business procedures, terms and requirements. The loan or guarantee should not constitute the impairment of independence.

(3)   A firm, its affiliates and members of the audit engagement team maintain checking or savings accounts, certificates of deposit, or money market accounts at an audit client that is a bank or a similar institution under its normal business procedures, terms and requirements. Thechecking or savings accounts, certificates of deposit, or money market accountsshould not constitute the impairment of independence.

(4)   A firm, its affiliates and the audit engagement team members have a loan or guarantee to or from a non-financial institution audit client, there will be an effect on independence of self-interest. There is no safeguards available to be applied to reduce the effect to an acceptable level.

三、  與審計客戶間之密切商業關係

1. 1.      事務所、事務所關係企業及審計服務小組成員與審計客戶或其董監事、經理人間，有密切之商業關係，因涉及商業利益，可能會對獨立性產生自我利益及脅迫之影響。此類關係例如：

(1)   與審計客戶或其具控制力之股東、董監事或經理人間有重大利益之策略聯盟。

(2)   事務所或事務所關係企業將其服務項目或產品，與其審計客戶所提供之服務項目及產品結盟，並同時對外行銷者。

(3)   事務所或事務所關係企業與其審計客戶間，相互為其產品或服務，擔任推廣或行銷之工作，而取得利益者。

除了前述利益及其商業關係並不重大而不影響其獨立性外，應採取下列措施消弭對獨立性之影響降低至可接受程度：

(1)   終止與審計客戶間之商業關係。

(2)   降低與審計客戶間之關係，使其利益或商業關係之影響降至最低程度。

(3)   拒絕審計案件之委任。

1. 2.      審計服務小組成員與其審計客戶間，因密切之商業關係產生重大之利益時，則該成員不應參與審計案件之執行。
2. 3.      審計客戶在正常商業行為下，出售商品或提供勞務予事務所、事務所關係企業或審計服務小組成員，通常不會對其獨立性產生影響。但某些交易因性質或重要性而產生自我利益之影響時，除非該項影響並不重大，否則，應採取下列措施使其降低至可接受程度：

(1)   消除或降低交易之重要性。

(2)   不得擔任審計服務小組之成員。

1. 3.     Having a close business relationships with an audit client

(1)   A firm, its affiliates and the audit engagement team members have a close business relationship with an audit client or its director, supervisor and officer. It involves in business interest and may cause an effect on independence of self-interest and intimidation threats. The examples, which are not all-inclusive, of each of these relationship categories include:

1. A.    Having a financial interest in a strategic alliance with the audit client or its stockholder, director, supervisor or manager who has the controlling power.
2. B.     Making arrangements of its services or products to form an alliance with the services or products of the audit client, and marketing the allied services or products with references to both parties
3. C.     A firm or its affiliate receives interests by soliciting the products or services to or from the audit client.

Unless above-mentioned financial interest and the business relationship are insignificant and not affect the independence, the following safeguards should be applied in order to eliminate the effect on independence or reduce it to an acceptable level.

1. A.    Terminating the business relationship with the audit client.
2. B.     Restricting the relationship with the audit client and reducing the effect of the interest or business relationships to the minimum level.
3. C.     Declining the audit engagement.

(2)   If a member of the audit engagement team has a material interest because of a close business relationship with the audit client, the individual shall be removed from the audit team.

(3)   The purchase of goods and services from an audit client by the firm, its affiliates or the audit team members do not generally create a threat to independence if the transaction is in the normal course of business and at arm’s length. However, some transactions may be of such a nature or magnitude that they create a self-interest threat. Unless the effect of any threat is insignificant, the following safeguards should be applied to eliminate the threat or reduce it to an acceptable level:

1. A.    Eliminating or reducing the magnitude of the transaction.
2. B.     Removing the individual from the audit team.

四、  家庭與個人關係

1. 1.      審計服務小組成員之家屬擔任審計客戶之董監事、經理人或對審計工作有直接且重大影響之職務，或於審計期間曾任前述職務者，則該成員不應參與此審計案件之執行。
2. 2.      審計服務小組成員之近親擔任審計客戶之董監事、經理人或對審計工作有直接且重大影響之職務，或於審計期間曾任前述職務者，其影響獨立性之程度視下列因素而定：

(1)   該近親所擔任之職務。

(2)   該名審計服務小組成員，於此案件中所擔任職務之程度。

事務所及審計服務小組應評估此項影響之重大性，除非其影響明顯不重大，否則，應採取下列措施使其降低至可接受程度：

(1)   該成員不應參與此一審計案件之執行。

(2)   調整審計服務小組成員之工作劃分，使該成員無法查核由其近親所負責之工作。

1. 4.     Family and Personal Relationships

(1)   If an audit engagement team members’ family serves as the audit client’s director, supervisor, officer or is in a key position having a direct and significant influence over the audit work, or used to serve as positions stated above during the period of the audit engagement, the member should not participate in the performance of the audit engagement.

(2)   If the audit engagement team members’ immediate family serves as the audit client’s director, supervisor, officer or is in a key position having a direct and significant influence over the audit work, or used to serve as positions stated above during the period of the audit engagement, the extent of the influence on independence depends on the following factors:

1. A.    The position held by the immediate family member.
2. B.     The impact of the position held in the audit engagement by the audit team member.

The firm and the audit engagement team should evaluate the materiality of the effect and should apply the following safeguards to reduce the effect to an acceptable level except the effect is considered clearly immaterial.

1. A.    Removing the individual from the audit team.
2. B.     Structuring the responsibilities of the audit team so that the individual does not deal with any audit work that is within the responsibility of the immediate family member. \

五、  受聘於審計客戶

1. 1.      事務所或審計服務小組成員擔任審計客戶之董監事、經理人或對審計工作有直接且重大影響之職務，將使其獨立性受到自我利益、熟悉度及脅迫之影響。如審計服務小組成員，確定於未來期間將擔任審計客戶之前述職務時，則其獨立性亦將受到影響。
2. 2.      審計服務小組成員、會計師或事務所卸任會計師，受聘於審計客戶時，其影響獨立性之程度，視下列因素而定：

(1)   於審計客戶中所擔任之職務。

(2)   自事務所離職後至受聘於審計客戶之期間長短。

(3)   過去於事務所中所擔任職務之重要性。

1. 3.      對自我利益、熟悉度及脅迫影響之情況應加以評估，除非經評估其影響明顯不重大，否則應採取下列措施以使其降低至可接受程度：

(1)   考量修改查核計劃之適切性或必要性。.

(2)   由獨立於審計服務小組以外之會計師或專業人員，評估所執行之查核工作或提供必要之諮詢。

(3)   對該審計案件客戶執行品質控制之覆核。

1. 4.     當已知審計服務小組成員，將於未來期間受聘於審計客戶時，該成員不應再參與該審計案件之執行。
2. 5.     Employment with an Audit Client

(1)   A firm or a member of the audit engagement team serves as the audit client’s director, supervisor, and officer or is in a key position having a direct and significant influence over the audit work; the independence will be affected by self-interest, familiarity and intimidation threats. If a member of the audit engagement team is sure to serve the positions stated above in the future, the independence will be affected as well.

(2)   An audit engagement team member, a CPA or CPA disassociated from the firm is employed by the audit client; the extent of the influence on independence depends on the following factors:

1. A.    The position he or she held in the audit client.
2. B.           The length of the period from disassociating from the firm to being employed by the audit client.
3. C.           The importance of the former position he or she held in the firm.

(3)   The situations of being effected by self-interest, familiarity and intimidation threats should be evaluated and required the application of the following safeguards to reduce the effect to an acceptable level except the effect is considered clearly immaterial:

1. A.    Considering the appropriate or required revision of the auditing plan.
2. B.           The audit work should be evaluated or provided advised by a second CPA or professional employee who is independent from the audit engagement team,
3. C.           Performing quality control review for the client’s audit engagement.

(4)   When being informed that a member of the audit engagement team will be employed by the audit client in the future, the member should no longer participate in the audit engagement.

六、  為審計客戶提供董監事、經理人或相當職務之服務

會計師事務所、事務所關係企業之會計師或員工，提供審計客戶董監事、經理人或相當職務之服務時，對自我利益及自我評估之影響將會是重大且無法採用任何措施，消弭其對獨立性之影響或降低至可接受程度，唯有拒絕該審計案件之委任。

1. 6.     Serving as a director, supervisor, manager or equivalent positions in the  audit client

If a partner or employee of the firm and its affiliate serves as a director, supervisor, manager or equivalent positions in the audit client, the impact of self-interest and self-review threats  would be so significant that no safeguards could be applied to eliminate the effect on independence or reduce it to an acceptable level. Therefore, the only action is to decline the audit engagement.

六之一、禮物餽贈及特別優惠

審計服務小組成員收受審計客戶之禮物餽贈或接受審計客戶之特別優惠時，可能產生自我利益、熟悉度及脅迫之獨立性立場影響；但其係屬正常社交禮俗或商業習慣之行為，且價值並非重大及無任何動機或意圖影響專業決策或獲取屬保密之資訊時，可視為係屬可接受之程度。於評估有重大影響時，應採取因應之措施，將可能衝突情況消弭或降低至可接受之程度：

1. 1.      該成員不應再參與此一服務案件之執行。
2. 2.      由事務所指派更高層級專業人員複核該審計服務小組成員所執行之查核工作。
3. 3.      對該審計客戶案件執行案件品質管制複核之程序。
4. 4.      與公司治理單位討論並取得認同。
5. 5.     終止或解除該案件之委任。

6.1 Gifts and Hospitality

Accepting gifts or hospitality from an audit client may create self-interest, familiarity and intimidation threats. If accepting gifts and hospitality is reasonable in the normal social matters or the ordinary course of business, and the value is trivial and inconsequential regarding no motives or attempts to influence the professional decisions or acquire confidential information, the acceptance is considered to be at an acceptable level. When the effect is considered material, it is required to apply the following safeguards to eliminate the possible conflict or reduce it to an acceptable level:

(1)   The member should no longer participate in the performance of the engagement.

(2)   A firm designates its higher-level professional employee to review the audit work performed by the audit engagement team members.

(3)   Performing a quality control review procedure for the audit client’s engagement.

(4)   Discussing and establishing the understanding with the audit committee or others responsible for the client’s governance.

(5)   Terminating or declining the engagement.

六之二、同一會計師長期持續提供上市（櫃）公司審計案件之服務

會計師長期間持續擔任同一上市（櫃）公司之審計案件主辦會計師，可能造成熟悉度之獨立性衝突情況。除非情況特殊經業務主管機關核准者外，應符合相關準則規定。

6.2 The same CPA has provided the TSE & OTC listed companies with audit engagement services for a prolonged period.

A CPA who has been the engagement partner of the same TSE & OTC listed companies for a prolonged period may cause the conflict on independence of familiarity. Except as specifically permitted by its business governance authority, such audit services should be complied with the relevant required standards and regulations.

七、  非審計業務

1. 1.      對審計客戶提供非審計服務，可能影響事務所、事務所關係企業或審計服務小組成員之獨立性。因此，提供非審計服務時，更需要評估對獨立性之影響。
2. 2.      對審計客戶提供非審計服務，如有下列情事，通常會增加自我利益、自我評估、辯護或脅迫之重大影響，應拒絕接受審計案件之委任︰

（1）    提供服務之過程中，會計師可自行核准、執行或完成一項交易，或代客戶授權或直接擁有執行之權限。

（2）    會計師逕行為客戶作重大決策。

（3）    以客戶管理者之角色，向客戶董事會報告。

（4）    監管客戶之資產。

（5）    覆核客戶職員日常職務並評估其績效。

（6）    代客戶編製原始文件或資料，例如：採購單、銷售訂單等，以證實交易之發生。

1. 7.     Non-attest service

(1)   Providing non-attest services to an audit client can affect independence of the firm, its affiliates or the audit engagement team member. Therefore, the evaluation of the effect on independence even more needs when providing non-attest services.

(2)   Under the following situations, the performance of non-attest services to an audit client will give rise to the material effect of self-interest, self-review, advocacy or intimidation threats and the audit engagement should be declined.

1. A.    During the period of providing service, the CPA can authorize, execute or consummate a transaction or otherwise exercising authority on behalf of a client or have the authority to do so.
2. B.     The CPA makes material decisions for the client who is not informed.
3. C.     Reporting to the board of directors on behalf of management.
4. D.    Having custody of client assets.
5. E.     Supervising client employees in the performance of their normal recurring activities.
6. F.      Preparing source documents evidencing the occurrence of a transaction, such as purchase orders and customer orders.

(一)   記帳服務

1. 1.      同時提供審計服務及記帳服務，除下列所述情況外，可能產生自我評估之重大影響，應拒絕接受審計案件之委任：

(1)   客戶確認會計紀錄為其責任。

(2)   未參予客戶管理營運決策。

(3)   執行審計時已執行必要審計程序。

1. 2.      事務所或事務所關係企業不應對公開發行股票公司同時提供審計及記帳服務。

(a)  Bookkeeping service

A. Providing auditing and bookkeeping services simultaneously may cause a material effect of self-review except the situations described as below:

a. The assurance of being responsible for the accounting from the client. 

b. Not participating in client’s management and operating decisions made.

c. The required audit procedures are performed promptly during the performance of an audit engagement.

`B. A firm or its affiliate should not provide auditing and bookkeeping services simultaneously to public companies.

(二)   評價服務

1. 1.      評價服務包括設定基本假設、應用方法及技術，以計算部分資產負債項目或企業整體之價值。
2. 2.      事務所或事務所關係企業為其審計客戶提供評價服務，且此項評價之結果將形成財務報表之一部分時，則可能產生自我評估之影響。
3. 3.      評價之結果對財務報表之影響重大，且該項評估具高度主觀性時，應拒絕提供評價服務或審計服務之其中一項。
4. 4.      評價結果對財務報表之影響並不重大，或不具高度主觀性時，所產生之自我評估之影響，可採用下列措施，使其降低至可接受程度：

(1)   採用獨立於審計服務小組以外之專業人員，覆核該服務之結果。

(2)   確認審計客戶了解此項評估之基本假設及所採用之方法，並取得客戶同意將該項結果使用於財務報表上。

(3)   執行評估工作之人員不應為審計服務小組成員。

(b)Appraisal and Valuation service

1. A.    A valuation comprises the making of assumptions with regard to future developments, the application of appropriate methodologies and techniques, and the combination of both to compute a certain value, or range of values, for an asset, a liability or for a business as a whole.
2. B.     When a firm or its affiliate performs an appraisal and valuation services for an audit client may create a self-review threat whether the valuation will have a material effect on the financial statements.
3. C.     If the result of the appraisal and valuation service has a significant influence over financial statements and the evaluation involves a significant degree of subjectivity, either the valuation service or attest service should be declined.
4. D.    If the result of the appraisal and valuation service has an insignificant influence over the financial statement or is not intended to be highly subjective, the following safeguards can be applied to reduce the effect of self-review to an acceptable level.
   1. a.       Designating a higher-level professional employee who separates from the audit engagement team to oversee the result of the service.
   2. b.      Establishing the understanding with the audit client that the basic assumptions and applied approaches regarding the evaluation and applying the result to the financial statements by agreement from the client.
   3. c.       The employee who evaluates the performance should not participate on the audit engagement team.

(三)   稅務服務

稅務服務範圍，包括稅務諮詢、稅務規劃、稅務代理申報及協助審計客戶處理與稅捐機關之爭議等，並不會影響獨立性。

(c)   Tax Compliance Service

Taxation services comprise a broad range of services, including tax advisory services, tax planning, tax returns preparation and assistance in the resolution of tax disputes between an audit client and a taxing authority. Performing tax services does not create a threat to independence.

(四)   內部稽核服務

1. 1.      內部稽核服務，係指與內部會計控制、財務系統或財務報表有關之內部稽核服務，不包括與營運面有關之部分。
2. 2.      事務所或事務所關係企業協助或承接審計客戶內部稽核服務，可能產生自我評估之影響。
3. 3.      依一般公認審計準則規範，為財務報表查核目的所執行之內部稽核相關工作，不會影響會計師之獨立性。
4. 4.      提供與內部稽核服務有關之服務，應採取下列必要之措施，以使自我評估之影響降低至可接受程度：

(1)   確認審計客戶瞭解內部稽核工作為其職責，且瞭解須負起建立、維護及監督內部控制系統之責任。

(2)   確認審計客戶指派適任人員負責內部稽核工作。

(3)   確認會計師所提供之建議可被審計客戶採納或執行。

(4)   確認審計客戶之內部稽核執行程序之適切性。

(5)   確認內部稽核之發現或建議，已適當的向董事會或監察人報告。

(d)Internal Audit Assistance Service

1. A.    Internal audit service is related to internal accounting control, financial system or financial statements. The operation aspect is excluded.
2. B.     A firm or its affiliate assists with or performs the internal audit service to an audit client may cause an effect of self-review.
3. C.     In compliance with Generally Accepted Auditing Standards, performing the internal audit related work for the purpose of financial statements attest does not affect a CPA’s independence.
4. D.    Providing the service related to internal audit service should apply the following required safeguards in order to reduce the effect of self-review to an acceptable level.
5. a.    Establishing the understanding with the audit client that the client has to take the responsibility of establishing, maintaining and monitoring internal controls.
6. b.    Assurance of the audit client who designates qualified employees responsible for internal audit work.
7. c.    Determining which recommendations of the CPA should be accepted or implemented by the audit client.
8. d.   Assurance of the adequacy of the internal audit performing procedures at the audit client.
9. e.    Assuring that the findings or recommendations arising from the internal audit activities had been reported to Board of Directors or supervisor appropriately.

(五)   短期人員派遣服務

1. 1.      事務所或事務所關係企業派遣內部員工，協助審計客戶執行工作，可能會產生自我評估之影響，故所派遣之人員不應涉及下列事務：

(1)   客戶之管理決策。

(2)   代客戶核准或簽署合約書或其他類似文件。

(3)   得任意行使客戶職權，包括代客戶簽署支票。

1. 2.      提供短期人員派遣服務時，應審慎分析及確認是否將影響獨立性。當提供審計客戶此一 服務時，應執行下列措施，以降低自我評估之影響至可接受程度：

(1)   對任何於派遣期間所執行之職務，不得由該名成員執行任何審計程序。

(2)   審計客戶應負責指導或監督其工作。

(e)   Designation of short-term employees service

1. A.          Firm or its affiliate who designates an internal employee to assist the audit client with performing work can cause an effect of self-review. Therefore, the designated employee should not get involved in the following matters:
   1. a.       The client’s management decisions.
   2. b.      Approving or signing contracts or similar documents on behalf of the client.
   3. c.       Having the authority to act as the representative of the client freely, including being as signer of checks on behalf of the client.
   4. B.  Providing the service of designating short-term employee should analyze cautiously and confirm whether the independence will be affected. Providing the service to an audit client should apply the following safeguards in order to reduce the effect of self-review to an acceptable level.
      1. a.       During the period of the designation, the employee cannot perform any auditing procedures no matter what kind of position the employee is designated.
      2. b.      The audit client should instruct or supervise the work.

(六)   招募高階管理人員

1. 1.      代審計客戶招募對審計案件有直接且重大影響職務之高階管理人員，可能於目前或未來產生自我利益、熟悉度及脅迫之影響。
2. 2.     事務所或事務所關係企業應評估此項影響之重大性，除非其影響明顯不重大，否則，應採取必要之措施以消弭該影響或使其降低至可接受程度。不論所採取之措施為何，事務所或事務所關係企業均不得為客戶作管理決策，包括不得代審計客戶決定最終聘僱之人選。

(f)   Recruiting high-level managers

1. A.          Recruiting a high-level manager who has a direct and material influence over the audit engagement for the audit client, it may cause effects of self-interest, familiarity and intimidation threats at present or in the future.
   1. B.           A firm or its affiliate should evaluate the materiality of the effect. The required safeguards should be applied to eliminate the effect or reduce it to an acceptable level except the effect is considered clearly immaterial. No matter what safeguards apply, a firm or its affiliate both cannot make management decisions for the client, including not determining the final decision of hiring an employee for the audit client.

(七)   公司理財服務

1. 1.      提供公司理財服務予審計客戶可能產生辯護及自我評估之影響。
2. 2.      事務所或事務所關係企業提供下列服務予審計客戶，所產生辯護及自我評估對獨立性之影響，可能會重大至無任何措施可使其降低至可接受程度：

(1)   推銷或買賣審計客戶發行之股票。

(2)   代審計客戶承諾交易條件或代表客戶完成交易。

1. 3.      事務所或事務所關係企業提供下列服務予審計客戶，所產生辯護及自我評估對獨立性之影響，可藉由採取適當之措施使其降低至可接受程度，例如：

(1)   協助客戶發展企業策略。

(2)   媒介客戶所須資金之來源。

(3)   對交易內容提供結構性之建議及協助其分析會計面之影響。

可採用之措施包括：

(1)   制定內部政策及程序，禁止代客戶做出管理決策。

(2)   提供服務之人員不應為審計服務小組成員。

(3)   確認事務所並未承諾客戶交易條件或代表客戶完成交易。

(g)  Corporate finance-consulting or advisory

1. A.          Providing corporatefinance-consulting or advisory service to an audit client may create advocacy and self-review threats.
2. B.           A firm or its affiliate who provides the following services to an audit client may cause an effect on independence of advocacy and self-review which may be so material that there is no safeguard available to be applied to reduce it to an acceptable level.
   1. a.       Promoting or trading the stocks issued by the audit client.
   2. b.      Committing transaction conditions for the audit client or completing transactions on the behalf of the client.
   3. C.           A firm or its affiliate who provides the following services to an audit client causes an effect on independence of advocacy and self-review which can be reduced to an acceptable level by applying appropriate safeguards, such as:
      1. a.       Assisting the client in developing entity strategies.
      2. b.      Brokering the required capital resource for the client.
      3. c.       Providing the recommendation regarding the structure of the transaction content and assisting in analyzing the effect on the accounting aspect.

The safeguards can be applied including:

1. a.       Setting the internal policies, procedures and prohibiting making management decisions for the client.
2. b.      The employee who provides the service should not participate on the audit engagement team.
3. c.      Assuring that the firm does not commit the client to the terms of a transaction or consummate a transaction on behalf of the client.