| Organisation |
| Organisation |
Order of the Financial Supervisory Commission |
| Issue No. |
| Issue No. |
Financial-Supervisory-Securities-Auditing 1150136911
CH
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| Issue Date |
| Issue Date |
2026/06/11 |
| Content |
| Content |
Order of the Financial Supervisory Commission
Issue Date: 11 June 2026
Issue No.: Financial-Supervisory-Securities-Auditing-1150136911
- This Order interprets the provisions of Articles 8 and 51 of the Certified Public Accountant Act regarding certified public accountants (CPAs) joining CPA associations and the founding and organizing of provincial (or municipal) CPA associations.
- For a special municipality reorganized pursuant to the Local Government Act, CPAs practicing within the region may, based on actual need, decide whether to organize a special municipality CPA association in accordance with Article 51 of the Certified Public Accountant Act.
- A CPA shall join at least the provincial (or municipal) CPA association where the head office (or branch) of their CPA firm is located. Prior to the establishment of the special municipality CPA association in the location of the head office (or branch) of their CPA firm, the CPA may join a neighboring provincial (or municipal) CPA association. After the special municipality CPA association is established, the CPA shall join it within one year from the date of its establishment.
- This Order is effective from this day forward. The 24 December 2010 Financial Supervisory Commission Order No. Financial-Supervisory-Securities-Auditing-0990065344 is repealed from this day forward.
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