The development of accounting professionalization in Taiwan

Authored by: Wen-Ching Chang

The Routledge Handbook of Accounting in Asia

Print publication date:  August  2017
Online publication date:  August  2017

Print ISBN: 9781138189034
eBook ISBN: 9781315641867
Adobe ISBN:

10.4324/9781315641867.ch11

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Abstract

This chapter introduces the development of the accounting profession in Taiwan after World War II. The first section introduces the licence requirements for certified public accountants (CPAs), CPA firms and CPA associations in Taiwan. The second section describes Taiwan’s standards setting, including accounting standards, auditing standards, code of professional ethics and auditor independence rules. The third section presents auditor supervision and disciplinary mechanisms in Taiwan, including peer reviews, inspections by the competent authority of CPAs, auditor sanctions and legal liability. The final section summarizes and concludes.

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