財政部民國110年11月3日台財稅字第11004666590號

財政部公告：魏靜敏、謝月珠、吳宜蓉、林秀春、廖淑宏及何玉秋6位記帳及報稅代理人分別因記帳士法第35條第4項第1款或第6款規定應付懲戒情事交付懲戒事件，經記帳及報稅代理人懲戒委員會決議應予魏靜敏申誡2次、謝月珠、吳宜蓉及林秀春分別申誡1次、廖淑宏及何玉秋分別警告1次確定

MINISTRY OF FINANCE A disciplinary action prescribed to 6 bookkeeping and tax return filing agents named Wei Ching-min, Hsieh Yueh-chu, Wu Yi-jung, Lin Hsiu-chun, Liao Shu-hung and Ho Yu-chiu due to whose violations of Subparagraph 1 or 6 of Paragraph 4 of Article 35 of \"Certified Public Bookkeepers Act\"; by the final adjudication of Disciplinary Committee of Bookkeeping and Tax Return Filing Agents, a sanction of two \"Reprimands\" was imposed on Wei, a sanction of \"Reprimand\" was imposed on Hsieh, Wu and Lin and a sanction of \"Warning\" was imposed on Liao and Ho