Federation of CPA Associations of Chinese Taiwan
Member | Established: 1946 | Member since 1977
The FCPAACT was founded in December 1946 and it is the only professional accountancy organization in Chinese Taiwan. The objectives of the FCPAACT are to enhance the functions of CPAs, improve the operational abilities of CPAs, contribute to economic development, promote international exchanges of research and experience to the accountancy profession, and to develop the career of CPAs in Chinese Taiwan. Membership in the FCPAACT is mandatory for all CPAs and CPA firms.
The FCPAACT’s responsibilities as established under the Certified Public Accountant Act include maintaining a registry of all CPAs and CPA firms, implementing continuing professional development requirements, establishing quality assurance (QA) and investigative and disciplinary (I&D) systems, and prescribing ethical requirements.
Statements of Membership Obligation (SMO)
The Statements of Membership Obligations form the basis of the IFAC Member Compliance Program. They serve as a framework for credible and high-quality professional accountancy organizations focused on serving the public interest by adopting, or otherwise incorporating, and supporting implementation of international standards and maintaining adequate enforcement mechanisms to ensure the professional behavior of their individual members.
Methodology
Last
updated: 10/2020
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Status of Fulfillment by SMO
Disclaimer
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