台灣新經濟簡訊Vol.2 No.8

Taiwan New Economy Newsletter

為強化公司治理功能，行政院院會於7月14日通過修正「會計師法」及「證交法」，將送請立法院審議。修正草案重點分別為：
1.「會計師法」修正草案：
(1)增訂法人會計師事務所組織型態，使會計師事務所具有法人人格，並使法人會計師事務所的權利義務與責任明確化。

The Executive Yuan (Cabinet) moved to strengthen corporate governance by approving revisions to the Certified Public Accountant Law and Securities & Exchange Act on July 14. The main points of the draft revisions, which will be submitted to the Legislative Yuan for deliberation, are as follows:
1. Revisions of Certified Public Accountant Law (draft):
(1) Juridical person as a form of accounting firms is added, and the rights and obligations of accounting firms are clearly defined.