撰擬者/游上逸會計師

《會計師信實宣言》

作為會計專業的承傳者，我深知此職業之源遠流長與社會使命之崇高。今日，於眾人之前，我鄭重許下以下誓言，以示我對專業、誠信與社會責任的恆久承諾。

作為會計專業的一員：

1. 我鄭重宣誓，畢生奉獻於經濟秩序與社會信任之維護；
2. 公眾的利益與資訊的可靠性，將為我職業判斷之首要顧念；
3. 我將堅守誠實與正直的最高原則，絕不從事虛偽、欺騙或誤導之行為；
4. 我將不容許任何偏見、利益衝突、外在壓力或個人私益，介入我的職責與專業判斷；
5. 我將尊重客戶與利害關係人之自主選擇與合法權益，並秉持公正、客觀、獨立之態度行事；
6. 我將嚴守所有受託資訊與商業機密，無論在業務進行中或終止後，皆恪守保密義務；
7. 我將秉持專業能力與應有之注意，實踐會計、審計、稅務與相關法規，並恪遵專業標準；
8. 我將恪守所屬法域之一切法律規定，依法執業，並以法律精神為判斷基礎之一；
9. 我將堅守財務資訊之真實表達，不因私利、誘因或權勢而扭曲或掩蓋事實真相；
10. 我將尊重我的師長、同儕與後進，感念其教誨與合作，並樂於傳承專業知識；
11. 我將分享我的經驗與洞見，促進企業健全發展，提升社會整體之經濟福祉；
12. 我將維護會計專業之榮譽與高尚傳統，致力提升其社會公信與聲望；
13. 我將持續自我學習、專業精進，並關注自身身心健康，以維持服務品質與職業熱忱；
14. 我將不濫用專業知識以規避法律、不義之途，即使面對壓力、威脅或利誘，亦不違背良知與正義。

我鄭重地、自主地、並以我的榮譽與良知，公開承諾履行以上責任與原則，無論順境逆境，皆不動搖。

Declaration of Professional Integrity for Accountants

As an inheritor of the accounting profession, I recognize the profound history and the noble societal mission that this profession embodies.
Today, before witnesses, I solemnly pledge the following oath as an unwavering commitment to professionalism, integrity, and social responsibility.

As a member of the accounting profession:

1. I solemnly pledge to dedicate my life to upholding economic order and preserving societal trust.
2. I will prioritize the public interest and the reliability of information in all professional judgments.
3. I will uphold the highest standards of honesty and integrity, and will never engage in fraud, deception, or misrepresentation.
4. I will not allow bias, conflicts of interest, external pressures, or personal interests to interfere with my duties or professional judgment.
5. I will respect the autonomy and legitimate rights and interests of clients and stakeholders, and act with fairness, objectivity, and independence.
6. I will strictly safeguard all entrusted information and business confidences, maintaining confidentiality during and after the professional relationship.
7. I will maintain professional competence and exercise due care in the performance of accounting, auditing, tax, and related responsibilities, and adhere to established professional standards.
8. I will faithfully comply with all applicable laws and regulations in my jurisdiction, and take the spirit of the law as one of the foundations for my judgments.
9. I will ensure the truthful representation of financial information, and will not distort or conceal facts under the influence of private interest, incentive, or authority.
10. I will honor and show respect to my mentors, colleagues, and successors, with gratitude for their guidance and collaboration, and I will willingly share professional knowledge.
11. I will share my experience and insights to support the sound development of enterprises and to enhance the overall economic well-being of society.
12. I will preserve the dignity and noble traditions of the accounting profession and strive to elevate its public reputation and credibility.
13. I will commit to lifelong learning, continuous professional development, and maintaining my physical and mental well-being to sustain service quality and professional enthusiasm.
14. I will not misuse my professional knowledge to circumvent the law or pursue unrighteous paths. Even in the face of pressure, threat, or temptation, I shall not betray my conscience or justice.

I solemnly, freely, and upon my honor and conscience, make this public commitment to uphold the above responsibilities and principles—steadfastly, whether in prosperity or adversity.