財政部民國110年11月3日台財稅字第11004666520號

財政部公告：林瑞玲、劉惠文及鄧麗君記帳士因記帳士法第26條第1款或第6款應付懲戒情事交付懲戒事件，經記帳士懲戒委員會決議應予林瑞玲申誡1次、劉惠文及鄧麗君分別警告1次確定

MINISTRY OF FINANCE A disciplinary action prescribed to 3 certified public bookkeepers named Lin Jui-ling, Liu Hui-wen and Teng Li-chun due to whose violations of Subparagraph 1 or 6 of Article 26 of \"Certified Public Bookkeepers Act\"; by the final adjudication of Disciplinary Committee of Certified Public Bookkeepers, a sanction of \"Reprimand\" was imposed on Lin and a sanction of \"Warning\" was imposed on Liu and Teng