PROFESSIONAL RESOURCE - CPA ASSOCIATIONS R.O.C.(TAIWAN)

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  • CPD

    CPD

    The requirements of the CPA Continuing Professional Development (CPD) are regulated in the CPA Act. The FSC is responsible for setting Regulations governing CPA Continuing Professional Education (CPE)...

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  • Code of Ethics

    Code of Ethics

    The CPA Act authorizes the NFCPAAROC to set ethical requirements in R.O.C. The functional committee of NFCPAAROC for professional ethics is NFCPAAROC Ethics Code Committee (ECC). ECC stipulates the Nor...

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  • Overview of Statutory Framework for Auditing and Assurance

    Overview of Statutory Framework for Auditing and Assurance

    The Company Act, as specified by the Ministry of Economic Affairs (MOEA), requires all companies (The companies with less than NT$30 million in the value of common stock, with less than NT$100 million...

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  • Overview of Statutory Framework for Accounting

    Overview of Statutory Framework for Accounting

    The Securities and Exchange Act (hereinafter referred to as the “Act”) and the Business Entity Accounting Law (hereinafter referred to as the “Law”) set financial reporting requ...

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  • What is auditing standards in R.O.C.?

    FAQ

    Generally accepted auditing standards (GAAS ). Detailed information is available on the Professional Resources (http://roccpa.demosite.tw/eng/news/more?id=96b1685f5c1e418bb91f3a150988cef9) Page ...

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  • What is accounting standards in R.O.C.?

    FAQ

    Public companies adopt TIFRS and non-public companies adopt EAS. However, Non-public companies have an option to choose to prepare their financial reports according to either TIFRS or EAS. Detailed in...

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  • How many members are there?

    FAQ

    The NFCPAAROC has more than 3,500 members.

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  • When was the NFCPAAROC founded?

    FAQ

    The NFCPAAROC was founded in December 1946 and it is the only professional accountancy organization in R.O.C.

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