Article 39 of the Certified Public Accountant Act provides for the causes of disciplinary actions taken against accountants, among which Subparagraph 6 provides “other violations of the provision of this Act.” As it is limited to the duties under the Act, its scope is ascertainable and thus satisfies the principle of clarity and definiteness of law (Rechtsbestimmtheitprinzip). Article 17 of the same Act provides that: “With respect to mandated or entrusted matters, accountants may not engage in improper conduct, or violate or omit the duties of their profession.” Its objective is to establish standards of conduct for accountants. Among them, “omit the duties of their profession” refers to the situation where an accountant ought to have acted but failed to do so or failed to meet the standard required of accountants. On the one hand, this article is based on the consideration that the professional duties of accountants cannot be enumerated exhaustively. On the other hand, in light of the fact that accountants are professionals qualified to practice after passing the national exams, they are able to judge, with their professional knowledge, which acts or omissions would constitute the violation of professional duties and are likely to cause damages to the client’s rights or interests as well as the safety of transactions among the general public. Accordingly, the term “other violations” is not incomprehensible and the application of disciplinary power is not unpredictable. Although there is a certain degree of indefiniteness and generality in the content and scope of the article, the requirement of legal certainty is not compromised since, in specific cases, the applicability of the law may be judged through the judicial process according to the objective values and professional ethics of the society as well as the specific circumstances of the cases. Article 17 of the Act, regarding the professional duties of accountants, and Article 39, regarding the disciplinary measures for violating this duty of care, are necessary to maintain the professionalism of accountants and to enhance the public interest. Therefore, they do not violate the aforementioned principle and the protection of the people’s right to work under Article 15 of the Constitution.