中小企業會計師相關法律責任

所謂會計師責任為履行其專業職責時承擔的法律責任。目前規範會計師法律責任之規定，除了會計師法對於會計師執行業務之不法行為有相關的懲處及法則規定之外，民法、公司法、商業會計法、證券交易法、刑法等，亦有針對特定型態之行為設有相關的法律規範。本月企劃將分別從財報不實會計師的民事損害賠償責任、洗錢防制通報義務及執行以及處理中小企業業務常見懲處的角度深入解析。

• 論財務報告不實會計師之民事損害賠償責任──以證券交易法第20條之1為核心【本月企劃】 Accountants' Civil Liability for False Financial Reports: Focusing on Article 20-1 of the Securities and Exchange Act
• 會計師執業風險之檢視──以違反查簽規則及經營權爭議為中心【本月企劃】 Practice Risk Management for Certified Public Accountant: Focus on Violation Against Auditing & Attestation Regulation and Takeover Contest
• 會計師洗錢防制之通報義務與執行【本月企劃】 Uncertain Standard of Suspicious Transaction Reporting Duty of Accountants
• 營利事業境外稅額扣抵概說【月旦時論】 An Overview of Foreign Tax Credit for Profit-Making Enterprises
• 撤銷股東會決議之訴「權利保護要件」之審查時點【月旦時論】 Timing for Reviewing the "Requirement for Rights Protection" in a Litigation to Revoke Shareholders' Meeting Resolution
• 從司法院釋字第709號解釋論都市更新人權與公益的競合──以地方都更新爭議案件為例【月旦時論】 Discussing the Competition between Human Rights and Public Welfare in Urban Renewal from the Judicial Yuan Interpretation No. 709: Taking Local Urban Renewal Dispute Cases as an Example
• IFRS永續揭露準則之趨勢與解析──IFRS S1&S2 (二)【會計稅務教室】 Trends and Analysis of IFRS Sustainability Disclosure Standards: IFRS S1&S2 (II)
• 審計新知──品質管理準則2號「案件品質複核」【公報釋讀】 New Insights in Auditing: TWSQM2 Engagement Quality Reviews
• 法院判決監察人委任關係不存在，是否影響少數股東之訴訟實施權？──最高法院112年度台上字第1128號民事判決評析【學習式判解評析】 Will the Absence of an Appointment Relationship between a Supervisor and a Company Ruled by the Court Affect the Minority Shareholders’ Right to Implement Action: Comment on the Supreme Court Civil Judgment No.1128 of 2023
• 論中國大陸增值稅之課稅時點的合理連結【國際經貿時論】 On the Reasonable Connection of the Date of Occurrence of VAT liability in Mainland China
• 過半數董事對於董事會之召集【函令解析】