會計師法修正第六條及第八十一條條文
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<DIV id=postmessage_8858 class=t_msgfont><SPAN style="FONT-FAMILY: dfkaishu-md-hk-bf"><SPAN style="FONT-FAMILY: times"><BR></SPAN></SPAN><BR><FONT size=3><SPAN style="FONT-FAMILY: times"><SPAN style="FONT-FAMILY: dfming-lt-hk-bf">中 華 民 國 </SPAN><SPAN style="FONT-FAMILY: dfkaishu-md-hk-bf">98 </SPAN><SPAN style="FONT-FAMILY: dfming-lt-hk-bf">年</SPAN><SPAN style="FONT-FAMILY: dfkaishu-md-hk-bf">6 </SPAN><SPAN style="FONT-FAMILY: dfming-lt-hk-bf">月</SPAN><SPAN style="FONT-FAMILY: dfkaishu-md-hk-bf">10 </SPAN><SPAN style="FONT-FAMILY: dfming-lt-hk-bf">日<BR></SPAN></SPAN></FONT><BR><FONT size=3><SPAN style="FONT-FAMILY: times"><SPAN style="FONT-FAMILY: dfming-lt-hk-bf">華 總 一 義 字 第 </SPAN><SPAN style="FONT-FAMILY: dfkaishu-md-hk-bf">09800145161 </SPAN><SPAN style="FONT-FAMILY: dfming-lt-hk-bf">號<BR></SPAN></SPAN></FONT><BR><SPAN style="FONT-FAMILY: dfming-lt-hk-bf"><SPAN style="FONT-FAMILY: times">第 六 條 有下列情事之一者，不得充任會計師：<BR></SPAN></SPAN><BR><SPAN style="FONT-FAMILY: dfming-lt-hk-bf"><SPAN style="FONT-FAMILY: times">一、曾有詐欺、背信、侵占、偽造文書或因業務上犯罪行為，受一年以上有期徒刑<BR></SPAN></SPAN><BR><SPAN style="FONT-FAMILY: dfming-lt-hk-bf"><SPAN style="FONT-FAMILY: times">之宣告確定。但執行完畢或一部之執行而赦免已滿三年者，不在此限。<BR></SPAN></SPAN><BR><SPAN style="FONT-FAMILY: dfming-lt-hk-bf"><SPAN style="FONT-FAMILY: times">二、受監護或輔助宣告尚未撤銷。<BR></SPAN></SPAN><BR><SPAN style="FONT-FAMILY: dfming-lt-hk-bf"><SPAN style="FONT-FAMILY: times">三、受破產宣告尚未復權。<BR></SPAN></SPAN><BR><SPAN style="FONT-FAMILY: dfming-lt-hk-bf"><SPAN style="FONT-FAMILY: times">四、罹患精神疾病或身心狀況違常，經主管機關委請二位以上相關專科醫師諮詢，<BR></SPAN></SPAN><BR><SPAN style="FONT-FAMILY: dfming-lt-hk-bf"><SPAN style="FONT-FAMILY: times">並經主管機關認定不能執行業務。<BR></SPAN></SPAN><BR><SPAN style="FONT-FAMILY: dfming-lt-hk-bf"><SPAN style="FONT-FAMILY: times">五、曾任公務員而受撤職處分，其停止任用期間尚未屆滿。<BR></SPAN></SPAN><BR><SPAN style="FONT-FAMILY: dfming-lt-hk-bf"><SPAN style="FONT-FAMILY: times">六、受本法所定除名處分。<BR></SPAN></SPAN><BR><SPAN style="FONT-FAMILY: dfming-lt-hk-bf"><SPAN style="FONT-FAMILY: times">已充任會計師而有前項各款情事之一者，撤銷或廢止其會計師證書。但因前項第一<BR></SPAN></SPAN><BR><SPAN style="FONT-FAMILY: dfming-lt-hk-bf"><SPAN style="FONT-FAMILY: times">款至第五款規定撤銷或廢止會計師證書者，於原因消滅後，仍得依本法之規定，請領<BR></SPAN></SPAN><BR><SPAN style="FONT-FAMILY: dfming-lt-hk-bf"><SPAN style="FONT-FAMILY: times">會計師證書。<BR></SPAN></SPAN><BR><SPAN style="FONT-FAMILY: dfming-lt-hk-bf"><SPAN style="FONT-FAMILY: times">第八十一條 本法自公布日施行。<BR></SPAN></SPAN><BR><SPAN style="FONT-FAMILY: dfming-lt-hk-bf"><SPAN style="FONT-FAMILY: times">本法修正條文自中華民國九十八年十一月二十三日施行。</SPAN></SPAN></DIV>