{"id":8444,"date":"2025-10-26T21:28:49","date_gmt":"2025-10-26T13:28:49","guid":{"rendered":"https:\/\/fdlaw.com.tw\/?p=8444"},"modified":"2026-08-23T16:14:41","modified_gmt":"2026-08-23T08:14:41","slug":"commercial-accounting-law","status":"publish","type":"post","link":"https:\/\/fdlaw.com.tw\/en\/blog\/commercial-accounting-law\/","title":{"rendered":"What to do if you&#039;re sued under commercial accounting law? Legal analysis of company law, false accounting records, and financial statement disputes."},"content":{"rendered":"<style id=\"fdlaw-blog-polish-style-commercial-accounting-law-20260706\">\n.single-post .entry-content { color:#1f2933; }\n.single-post .entry-content p { line-height:1.92; margin:0 0 1.05em; }\n.single-post .entry-content h2 { margin:2em 0 .85em; padding:.75em .9em; border-left:5px solid #9b6b2f; background:#f8f5ef; color:#17324d; font-size:1.35em; line-height:1.45; }\n.single-post .entry-content h3 { margin:1.55em 0 .65em; color:#23425f; font-size:1.15em; line-height:1.5; }\n.single-post .entry-content ul, .single-post .entry-content ol { margin:1.1em 0 1.35em; padding:1.1em 1.25em 1.1em 2em; background:#f7f9fb; border:1px solid #e4e9ee; border-left:4px solid #5f7f99; border-radius:8px; }\n.single-post .entry-content li { margin:.45em 0; line-height:1.8; }\n.single-post .entry-content blockquote { margin:1.5em 0; padding:1.1em 1.25em; background:#f8f5ef; border-left:5px solid #9b6b2f; color:#263642; }\n.single-post .entry-content a { color:#0f5f8f; text-decoration-thickness:1px; text-underline-offset:3px; }\n.single-post .entry-content img, .single-post .entry-content iframe { max-width:100%; }\n@media (max-width: 767px) {\n  .single-post .entry-content h2 { font-size:1.18em; padding:.7em .8em; }\n  .single-post .entry-content h3 { font-size:1.08em; }\n}\n<\/style>\n\n<div style=\"font-family:system-ui,-apple-system,BlinkMacSystemFont,'Segoe UI',sans-serif;color:#1f2933;line-height:1.85;\">\n<section style=\"background:#111827;color:#fff;padding:30px 28px;border-radius:8px;margin:0 0 28px;\">\n    <div style=\"font-size:14px;color:#c7d2fe;margin-bottom:10px;font-weight:700;\">Commercial Accounting Law | Company Law | Criminal Investigation and Court Trial<\/div>\n    <h2 style=\"font-size:30px;line-height:1.35;margin:0 0 14px;color:#fff;\">If a company&#039;s books, financial statements, or accounting vouchers are questioned for being inaccurate, what should be done immediately?<\/h2>\n    <p style=\"font-size:18px;margin:0 0 18px;color:#e5e7eb;\">If you have received a subpoena, a notice from the investigation bureau, or the district attorney&#039;s office, or if your company documents, books, or cash flow are being examined, this is usually no longer a simple accounting issue, but may involve company law, business accounting law, and other related matters.<a href=\"https:\/\/fdlaw.com.tw\/en\/criminal\/\">criminal responsibility<\/a>Legal risks.<\/p>\n    <div style=\"display:flex;flex-wrap:wrap;gap:10px;margin-top:18px;\">\n      <a href=\"tel: 886277093611\" style=\"display:inline-block;background:#ffffff;color:#111827;text-decoration:none;font-weight:700;padding:10px 16px;border-radius:6px;\">Telephone inquiries: 02-7709-3611<\/a>\n      <a href=\"https:\/\/line.me\/ti\/p\/@723pifhz\" target=\"_blank\" rel=\"noreferrer noopener\" style=\"display:inline-block;background:#2563eb;color:#fff;text-decoration:none;font-weight:700;padding:10px 16px;border-radius:6px;\">Contact via LINE @fdlaw<\/a>\n    <\/div>\n  <\/section>\n\n  <section style=\"border-left:4px solid #2563eb;background:#f8fafc;padding:18px 20px;border-radius:6px;margin:0 0 30px;\">\n    <p style=\"margin:0;font-size:17px;\">This article is suitable for those who are searching <strong>Commercial Accounting Lawyer<\/strong>,<strong>Company Law Defendant<\/strong>,<strong>Inaccurate accounting records<\/strong>,<strong>False financial reports<\/strong>,<strong>Inaccurate accounting vouchers<\/strong>,<strong>What to do if you receive a summons?<\/strong>,<strong>What to do with search tickets?<\/strong> This is a reading material for company executives, directors, supervisors, managers, accountants, and corporate legal counsel.<\/p>\n  <\/section>\n\n  <section style=\"margin:0 0 34px;\">\n    <h2 style=\"font-size:26px;line-height:1.4;margin:0 0 16px;color:#111827;\">First, determine: Which stage are you currently in?<\/h2>\n    <div style=\"display:grid;grid-template-columns:repeat(auto-fit,minmax(210px,1fr));gap:14px;\">\n      <div style=\"border:1px solid #d9e2f2;border-radius:8px;padding:18px;background:#fff;\">\n        <div style=\"font-weight:800;color:#2563eb;font-size:15px;margin-bottom:6px;\">01 | Just received the notification<\/div>\n        <p style=\"margin:0;\">First, confirm the identity of the person being summoned, the reason for the case, the time and place, and the documents required. Do not rush to explain all the accounts yourself.<\/p>\n      <\/div>\n      <div style=\"border:1px solid #d9e2f2;border-radius:8px;padding:18px;background:#fff;\">\n        <div style=\"font-weight:800;color:#2563eb;font-size:15px;margin-bottom:6px;\">02 | Has been summoned for questioning or searched<\/div>\n        <p style=\"margin:0;\">Retain the search list, the list of seized items, and the original electronic documents, and promptly clarify who created, reviewed, and made the decisions.<\/p>\n      <\/div>\n      <div style=\"border:1px solid #d9e2f2;border-radius:8px;padding:18px;background:#fff;\">\n        <div style=\"font-weight:800;color:#2563eb;font-size:15px;margin-bottom:6px;\">03\uff5cUnder investigation by the prosecution<\/div>\n        <p style=\"margin:0;\">At this point, the focus is on clarifying the points of contention, organizing evidence, and avoiding inconsistencies in statements. If necessary, a lawyer should accompany the candidate during questioning.<\/p>\n      <\/div>\n      <div style=\"border:1px solid #d9e2f2;border-radius:8px;padding:18px;background:#fff;\">\n        <div style=\"font-weight:800;color:#2563eb;font-size:15px;margin-bottom:6px;\">04\uff5cAlready filed a lawsuit or heard in court<\/div>\n        <p style=\"margin:0;\">It is necessary to establish a defense of innocence or lesser guilt by examining accounting, cash flow, internal control systems, and legal elements.<\/p>\n      <\/div>\n    <\/div>\n  <\/section>\n\n  <section style=\"margin:0 0 34px;\">\n    <h2 style=\"font-size:26px;line-height:1.4;margin:0 0 14px;color:#111827;\">Common risks in business accounting law: It&#039;s not only intentional fraud that leads to problems.<\/h2>\n    <p>Many business owners believe that only intentionally falsifying accounts involves business accounting laws. However, in practice, risks often stem from unclear company processes, insufficient documentation, distorted interdepartmental communication, or long-standing use of inaccurate operating habits. Once an investigation begins, prosecutors typically compare accounting vouchers, ledgers, financial statements, contracts, invoices, cash flow records, and internal communications.<\/p>\n    <div style=\"display:grid;grid-template-columns:repeat(auto-fit,minmax(240px,1fr));gap:14px;margin-top:16px;\">\n      <div style=\"background:#f9fafb;border:1px solid #e5e7eb;border-radius:8px;padding:16px;\"><strong>Inaccurate accounting records or vouchers<\/strong><br>The accounting vouchers, documents, and ledgers are inconsistent with the actual transactions.<\/div>\n      <div style=\"background:#f9fafb;border:1px solid #e5e7eb;border-radius:8px;padding:16px;\"><strong>Financial statements are inaccurate<\/strong><br>Revenue, costs, assets, liabilities, or profits and losses are suspected of being falsified.<\/div>\n      <div style=\"background:#f9fafb;border:1px solid #e5e7eb;border-radius:8px;padding:16px;\"><strong>Company Law Liability<\/strong><br>Whether the company&#039;s responsible persons, directors, and managers participated in, instructed, or acquiesced to the involvement.<\/div>\n      <div style=\"background:#f9fafb;border:1px solid #e5e7eb;border-radius:8px;padding:16px;\"><strong>Extended criminal risks<\/strong><br>It may also involve forgery, fraud, breach of trust, or tax disputes.<\/div>\n    <\/div>\n  <\/section>\n\n  <section style=\"margin:0 0 34px;\">\n    <h2 style=\"font-size:26px;line-height:1.4;margin:0 0 14px;color:#111827;\">Who are most likely to be involved in business accounting law cases?<\/h2>\n    <p>Commercial accounting law cases typically don&#039;t focus on just one person, but rather examine the entire company&#039;s operational chain. Company leaders will be scrutinized for their decision-making and management responsibilities, accountants for their accounting procedures and voucher preparation, and directors, managers, and department heads may be examined for whether they instructed, participated in, or acquiesced to related processes.<\/p>\n    <ul style=\"padding-left:22px;margin-top:10px;\">\n      <li>Company head, directors, supervisors, managers<\/li>\n      <li>Finance, accounting, cashier, and personnel responsible for reporting or preparing forms<\/li>\n      <li>Department heads involved in transaction, contract, invoice, payment request, or payment processes<\/li>\n      <li>People who are believed to have instructed, approved or benefited from false accounting entries<\/li>\n    <\/ul>\n  <\/section>\n\n  <section style=\"background:#f3f6fb;border:1px solid #dbe4f0;border-radius:8px;padding:24px;margin:0 0 34px;\">\n    <h2 style=\"font-size:26px;line-height:1.4;margin:0 0 14px;color:#111827;\">The main benefits a lawyer can provide are not just accompanying their client to court.<\/h2>\n    <div style=\"display:grid;gap:12px;\">\n      <div style=\"background:#fff;border-radius:6px;padding:14px 16px;border-left:4px solid #2563eb;\"><strong>Clarify the points of contention:<\/strong>First, determine which document, transaction, or accounting treatment the prosecution is truly suspicious of.<\/div>\n      <div style=\"background:#fff;border-radius:6px;padding:14px 16px;border-left:4px solid #2563eb;\"><strong>Organizing evidence:<\/strong>Put contracts, invoices, ledgers, financial statements, cash flow records, meeting minutes, and emails on the same timeline.<\/div>\n      <div style=\"background:#fff;border-radius:6px;padding:14px 16px;border-left:4px solid #2563eb;\"><strong>Establishing a claim:<\/strong>Prepare consistent and verifiable explanations for business processes, accounting treatment reasons, division of authority and internal control procedures.<\/div>\n      <div style=\"background:#fff;border-radius:6px;padding:14px 16px;border-left:4px solid #2563eb;\"><strong>Offensive and defensive strategies:<\/strong>In accordance with company law, commercial accounting law, and the elements constituting criminal liability, we strive for non-prosecution, acquittal, or reduced liability.<\/div>\n    <\/div>\n  <\/section>\n\n  <section style=\"margin:0 0 34px;\">\n    <h2 style=\"font-size:26px;line-height:1.4;margin:0 0 14px;color:#111827;\">Fidelity Law Firm&#039;s core strengths: legal expertise, as well as accounting and business acumen.<\/h2>\n    <p>The most challenging aspect of commercial accounting law cases is that legal issues are often hidden within financial documents, transaction processes, and corporate governance details. A lead attorney at Fidelity Law Firm previously...<strong>Legal Counsel at Deloitte Touche Tohmatsu<\/strong>Having worked with accountants on corporate cases for a long time, I am familiar with corporate governance, financial statements, tax disputes, and board and shareholder meeting practices.<\/p>\n    <p>This background allows us to handle<strong>Company Law<\/strong>,<strong>Business Accounting Law<\/strong>,<strong>Inaccurate accounting records<\/strong>,<strong>False financial reports<\/strong>,<strong>Commercial criminal cases<\/strong>In this case, we can not only start from the legal provisions, but also return to the actual operation of the enterprise to help the parties involved clarify the case.<\/p>\n  <\/section>\n\n  <section style=\"background:#111827;color:#fff;border-radius:8px;padding:24px;margin:0 0 34px;\">\n    <h2 style=\"font-size:24px;line-height:1.4;margin:0 0 10px;color:#fff;\">I suggest you do three things now.<\/h2>\n    <ol style=\"margin:0;padding-left:22px;color:#e5e7eb;\">\n      <li>Do not delete or modify ledgers, emails, communications records, or financial information yourself.<\/li>\n      <li>Keep all summonses, notices, search warrants, seizure lists, and related documents intact.<\/li>\n      <li>Have your lawyer review the current stage of the case and the status of the evidence as soon as possible before deciding how to proceed.<\/li>\n    <\/ol>\n  <\/section>\n\n  <section style=\"margin:0 0 34px;\">\n    <h2 style=\"font-size:26px;line-height:1.4;margin:0 0 14px;color:#111827;\">Further reading<\/h2>\n    <div style=\"display:grid;grid-template-columns:repeat(auto-fit,minmax(220px,1fr));gap:14px;\">\n      <a href=\"https:\/\/fdlaw.com.tw\/en\/blog\/criminal-investigation\/\" target=\"_blank\" rel=\"noreferrer noopener\" style=\"display:block;text-decoration:none;color:#111827;background:#fff;border:1px solid #d9e2f2;border-radius:8px;padding:16px;\"><strong>What can a lawyer do during an investigative process?<\/strong><br><span style=\"display:block;color:#4b5563;margin-top:8px;\">If the case has entered the investigation stage, you can first find out how a lawyer can get involved.<\/span><\/a>\n      <a href=\"https:\/\/fdlaw.com.tw\/en\/blog\/lawyer-in-criminal-procedure\/\" target=\"_blank\" rel=\"noreferrer noopener\" style=\"display:block;text-decoration:none;color:#111827;background:#fff;border:1px solid #d9e2f2;border-radius:8px;padding:16px;\"><strong>The Importance of Criminal Defense Lawyers<\/strong><br><span style=\"display:block;color:#4b5563;margin-top:8px;\">Learn how lawyers assist in the prosecution and defense during criminal proceedings.<\/span><\/a>\n      <a href=\"https:\/\/fdlaw.com.tw\/en\/blog\/summons\/\" target=\"_blank\" rel=\"noreferrer noopener\" style=\"display:block;text-decoration:none;color:#111827;background:#fff;border:1px solid #d9e2f2;border-radius:8px;padding:16px;\"><strong>What should I do if I receive a summons?<\/strong><br><span style=\"display:block;color:#4b5563;margin-top:8px;\">After receiving notification from the court or district prosecutor&#039;s office, first understand the basic steps.<\/span><\/a>\n    <\/div>\n  <\/section>\n\n  <section style=\"margin:0 0 34px;\">\n    <h2 style=\"font-size:26px;line-height:1.4;margin:0 0 14px;color:#111827;\">Frequently Asked Questions<\/h2>\n    <details style=\"border:1px solid #d9e2f2;border-radius:8px;padding:14px 16px;margin-bottom:10px;background:#fff;\" open><summary style=\"font-weight:800;cursor:pointer;\">Does receiving a subpoena under the Business Accounting Act necessarily mean I am guilty?<\/summary><p style=\"margin:12px 0 0;\">Not necessarily. A subpoena indicates that a case is under investigation or trial, but it does not equate to a conviction. The key is to first confirm the identity, the cause of action, and the matters for which explanation are requested, before deciding how to respond.<\/p><\/details>\n    <details style=\"border:1px solid #d9e2f2;border-radius:8px;padding:14px 16px;margin-bottom:10px;background:#fff;\"><summary style=\"font-weight:800;cursor:pointer;\">Are the responsibilities of company leaders, accountants, and directors and supervisors the same?<\/summary><p style=\"margin:12px 0 0;\">It&#039;s usually different. The prosecution or the court will look at each person&#039;s position, authority, level of involvement, whether they were aware of the situation, and the documentary evidence, so it&#039;s important to clearly define roles and responsibilities from the beginning.<\/p><\/details>\n    <details style=\"border:1px solid #d9e2f2;border-radius:8px;padding:14px 16px;margin-bottom:10px;background:#fff;\"><summary style=\"font-weight:800;cursor:pointer;\">I&#039;ve already been searched or summoned for questioning. Is it still useful to hire a lawyer now?<\/summary><p style=\"margin:12px 0 0;\">Yes, and the sooner the better. The seized documents, ledgers, mobile phones, computers, and interrogation records often influence the subsequent course of the case and should be compiled as soon as possible with the assistance of a lawyer.<\/p><\/details>\n    <details style=\"border:1px solid #d9e2f2;border-radius:8px;padding:14px 16px;margin-bottom:10px;background:#fff;\"><summary style=\"font-weight:800;cursor:pointer;\">Is it possible to win a non-prosecution or acquittal in a business accounting law case?<\/summary><p style=\"margin:12px 0 0;\">It depends on the specific circumstances of the case. If there is a reasonable explanation for the source of the accounts, the transaction process, the cash flow, the internal control system, and the preservation of documents, or if the prosecution&#039;s evidence is insufficient, there is still room to fight for non-prosecution, acquittal, or a more favorable outcome.<\/p><\/details>\n  <\/section>\n\n  <section style=\"background:#f8fafc;border:1px solid #d9e2f2;border-radius:8px;padding:22px;margin:0 0 26px;\">\n    <h2 style=\"font-size:24px;line-height:1.4;margin:0 0 10px;color:#111827;\">Fuda Law Firm<\/h2>\n    <p style=\"margin:0 0 12px;\">Our firm&#039;s team of lawyers has focused on commercial accounting, corporate law, and major criminal cases for many years. We have represented many high-profile cases and handled cases involving the Anti-Corruption Act, violations of the Banking Act, violations of the Securities and Exchange Act, violations of the Commercial Accounting Act, commercial embezzlement, fraud, and forgery.<\/p>\n    <p style=\"margin:0;\">Tel:<a href=\"tel: 886277093611\">0277093611<\/a><br>LINE:<a href=\"https:\/\/line.me\/ti\/p\/@723pifhz\" target=\"_blank\" rel=\"noreferrer noopener\">https:\/\/line.me\/ti\/p\/@723pifhz<\/a><br>Facebook:<a href=\"https:\/\/www.facebook.com\/fudalawyer\" target=\"_blank\" rel=\"noreferrer noopener\">https:\/\/www.facebook.com\/fudalawyer<\/a><br>website:<a href=\"https:\/\/fdlaw.com.tw\/en\/\" target=\"_blank\" rel=\"noreferrer noopener\">https:\/\/fdlaw.com.tw\/<\/a><br>Email:<a href=\"mailto:info@fdlaw.com.tw\">info@fdlaw.com.tw<\/a><\/p>\n  <\/section>\n<\/div>\n\n<script type=\"application\/ld+json\">\n{\n  \"@context\": \"https:\/\/schema.org\",\n  \"@type\": \"FAQPage\",\n  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16px;background:#f8f5ef;border-left:5px solid #9b6b2f;color:#17324d;font-size:1.35em;line-height:1.45;}\n.fdlaw-cluster-draft h3{margin:24px 0 8px;color:#23425f;font-size:1.13em;}\n.fdlaw-cluster-draft .grid{display:grid;grid-template-columns:repeat(2,minmax(0,1fr));gap:14px;margin:18px 0;}\n.fdlaw-cluster-draft .box{border:1px solid #e2e8f0;background:#fff;border-radius:8px;padding:16px 18px;box-shadow:0 4px 14px rgba(15,35,55,.04);}\n.fdlaw-cluster-draft .cta{background:#17324d;color:#fff;border-radius:8px;padding:22px;margin:28px 0;}\n.fdlaw-cluster-draft .cta a{color:#fff;text-decoration:underline;text-underline-offset:3px;}\n.fdlaw-cluster-draft .links{background:#f7f9fb;border:1px solid #e4e9ee;border-radius:8px;padding:18px 22px;margin:18px 0;}\n.fdlaw-cluster-draft .faq{margin-top:26px;}\n.fdlaw-cluster-draft .faq details{border:1px solid #e4e9ee;border-radius:8px;padding:14px 16px;margin:10px 0;background:#fff;}\n.fdlaw-cluster-draft .faq summary{font-weight:700;color:#17324d;cursor:pointer;}\n@media(max-width:767px){.fdlaw-cluster-draft .grid{grid-template-columns:1fr}.fdlaw-cluster-draft h2{font-size:1.18em}}\n<\/style>\n<section class=\"fdlaw-cluster-draft\" id=\"seo-geo-public-addon-commercial-accounting-law\">\n<h2>Related topic groups and service portals<\/h2>\n<p class=\"lead\">If you encounter legal issues similar to those described in this article, you typically need to consider contracts, financial transactions, records, company documents, and litigation risks simultaneously, rather than just looking at a single legal provision. Below is a summary of related topics and services offered by Fidelity Law Firm that can be further explored after reading this article.<\/p>\n<div class=\"grid\"><div class=\"box\"><h3>Extended Theme Group<\/h3><p><a href=\"https:\/\/fdlaw.com.tw\/en\/\u9280\u884c\u6cd5\u3001\u8b49\u5238\u4ea4\u6613\u6cd5\u3001\u5546\u696d\u6703\u8a08\u6cd5\u8207\u8ca1\u5831\u4e0d\u5be6\uff5c\u5bcc\/\">Banking Act, Securities Exchange Act, Commercial Accounting Act and Financial Statement Misstatements<\/a><\/p>\n<p><a href=\"https:\/\/fdlaw.com.tw\/en\/\u5546\u52d9\u5211\u4e8b\u8207\u516c\u53f8\u8ca0\u8cac\u4eba\u5211\u4e8b\u98a8\u96aa\uff5c\u5bcc\u9054\u6cd5\u5f8b\u4e8b\u52d9\u6240\/\">Business criminal and criminal risks for company executives<\/a><\/p><\/div><div class=\"box\"><h3>Related services<\/h3><p><a href=\"https:\/\/fdlaw.com.tw\/en\/criminal\/\">criminal lawyer<\/a><\/p>\n<p><a href=\"https:\/\/fdlaw.com.tw\/en\/commercial\/\">Business lawyer<\/a><\/p>\n<p><a href=\"https:\/\/fdlaw.com.tw\/en\/tax\/\">Tax lawyer<\/a><\/p><\/div><\/div>\n<h2>Frequently Asked Questions<\/h2><div class=\"faq\" id=\"faq-public-commercial-accounting-law\"><details><summary>Why should both accounting and criminal aspects be considered in commercial accounting law cases?<\/summary><p>Because cases are usually judged based on evidence, ledgers, financial statements, cash flow, and the subjective perception of the person in charge, they cannot be judged by a single criminal charge.<\/p><\/details>\n<details><summary>What should the company&#039;s responsible person do after receiving a summons?<\/summary><p>It is recommended to first organize the accounting books, vouchers, board or shareholder meeting information, accountant correspondence records, and internal company authorization processes, and then have a lawyer assess the investigation risks.<\/p><\/details>\n<details><summary>Does falsifying financial statements always involve the Securities Exchange Act?<\/summary><p>Not necessarily. It depends on the company type, the entities that disclose information to, the impact on the financial statements, and whether it involves investors or market transactions.<\/p><\/details><\/div>\n<\/section>\n<script type=\"application\/ld+json\" id=\"fdlaw-cluster-faq-schema-public-article-commercial-accounting-law\">{\"@context\":\"https:\/\/schema.org\",\"@type\":\"FAQPage\",\"@id\":\"https:\/\/fdlaw.com.tw\/public-article-commercial-accounting-law\/#faq\",\"mainEntity\":[{\"@type\":\"Question\",\"name\":\"\u5546\u696d\u6703\u8a08\u6cd5\u6848\u4ef6\u70ba\u4ec0\u9ebc\u8981\u540c\u6642\u770b\u6703\u8a08\u8207\u5211\u4e8b\uff1f\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"\u56e0\u70ba\u6848\u4ef6\u901a\u5e38\u6703\u5f9e\u6191\u8b49\u3001\u5e33\u518a\u3001\u8ca1\u5831\u3001\u91d1\u6d41\u8207\u8ca0\u8cac\u4eba\u4e3b\u89c0\u8a8d\u77e5\u5224\u65b7\uff0c\u4e0d\u80fd\u53ea\u770b\u55ae\u4e00\u5211\u4e8b\u7f6a\u540d\u3002\"}},{\"@type\":\"Question\",\"name\":\"\u516c\u53f8\u8ca0\u8cac\u4eba\u6536\u5230\u50b3\u7968\u5f8c\u8a72\u600e\u9ebc\u8fa6\uff1f\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"\u5efa\u8b70\u5148\u6574\u7406\u5e33\u518a\u3001\u6191\u8b49\u3001\u8463\u4e8b\u6703\u6216\u80a1\u6771\u6703\u8cc7\u6599\u3001\u6703\u8a08\u5e2b\u5f80\u4f86\u7d00\u9304\u8207\u516c\u53f8\u5167\u90e8\u6388\u6b0a\u6d41\u7a0b\uff0c\u518d\u7531\u5f8b\u5e2b\u8a55\u4f30\u5075\u67e5\u98a8\u96aa\u3002\"}},{\"@type\":\"Question\",\"name\":\"\u8ca1\u5831\u4e0d\u5be6\u4e00\u5b9a\u6703\u6d89\u53ca\u8b49\u5238\u4ea4\u6613\u6cd5\u55ce\uff1f\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"\u4e0d\u4e00\u5b9a\u3002\u9700\u770b\u516c\u53f8\u578b\u614b\u3001\u5c0d\u5916\u63ed\u9732\u5c0d\u8c61\u3001\u8ca1\u5831\u5f71\u97ff\u7a0b\u5ea6\u8207\u662f\u5426\u6d89\u53ca\u6295\u8cc7\u4eba\u6216\u5e02\u5834\u4ea4\u6613\u3002\"}}]}<\/script>\n<!-- fdlaw-seo-geo-bridge:start -->\n<section class=\"fdlaw-seo-geo-bridge\" id=\"fdlaw-seo-geo-bridge\">\n<style>\n.fdlaw-seo-geo-bridge{margin:44px auto;padding:28px;max-width:980px;background:#f7f4ef;border-left:5px solid #b47a35;color:#17324d}.fdlaw-seo-geo-bridge h2{font-size:26px;line-height:1.35;margin:0 0 14px;color:#17324d}.fdlaw-seo-geo-bridge p{font-size:17px;line-height:1.85}.fdlaw-seo-geo-bridge .fdlaw-links{display:grid;grid-template-columns:repeat(2,minmax(0,1fr));gap:10px;margin:20px 0}.fdlaw-seo-geo-bridge .fdlaw-links a{display:block;background:#fff;border:1px solid #e4ddd2;padding:12px 14px;color:#17324d;text-decoration:none;font-weight:700}.fdlaw-seo-geo-bridge details{background:#fff;border:1px solid #e4ddd2;margin:10px 0;padding:14px}.fdlaw-seo-geo-bridge summary{font-weight:800;cursor:pointer}.fdlaw-seo-geo-bridge .fdlaw-cta{margin-top:18px;padding:16px;background:#17324d;color:#fff}.fdlaw-seo-geo-bridge .fdlaw-cta a{color:#fff;font-weight:800}@media(max-width:760px){.fdlaw-seo-geo-bridge{padding:22px 18px}.fdlaw-seo-geo-bridge .fdlaw-links{grid-template-columns:1fr}}\n<\/style>\n<h2>Further Reading on Commercial Accounting Law and Criminal Risks for Company Executives<\/h2>\n<p>If you are dealing with company, responsible persons, contracts, financial transactions, investigative, or litigation risks, it is recommended that you first organize the facts, documents, and potential legal proceedings together, rather than relying on a single keyword. The following content can help you explore related topics further and quickly determine your next steps.<\/p>\n<div class=\"fdlaw-links\"><a href=\"https:\/\/fdlaw.com.tw\/en\/\u9280\u884c\u6cd5\u3001\u8b49\u5238\u4ea4\u6613\u6cd5\u3001\u5546\u696d\u6703\u8a08\u6cd5\u8207\u8ca1\u5831\u4e0d\u5be6\uff5c\u5bcc\u9054\u6cd5\u5f8b\u4e8b\u52d9\u6240\/\">Banking Act, Securities Exchange Act, Commercial Accounting Act and Financial Statement Misstatements<\/a>\n<a href=\"https:\/\/fdlaw.com.tw\/en\/\u5546\u52d9\u5211\u4e8b\u8207\u516c\u53f8\u8ca0\u8cac\u4eba\u5211\u4e8b\u98a8\u96aa\uff5c\u5bcc\u9054\u6cd5\u5f8b\u4e8b\u52d9\u6240\/\">Business criminal and criminal risks for company executives<\/a>\n<a href=\"https:\/\/fdlaw.com.tw\/en\/blog\/commercial-accounting\/\">What to do if you are investigated under the Business Accounting Law?<\/a>\n<a href=\"https:\/\/fdlaw.com.tw\/en\/blog\/accounting-law-lawyers\/\">What to do if you are sued for falsifying accounting records?<\/a><\/div>\n<div class=\"fdlaw-faq\"><details><summary>What is the first step after receiving a subpoena under the Business Accounting Act?<\/summary><p>First, confirm that you are the defendant, witness, or related party. Preserve account books, vouchers, financial statements, invoices, cash flow records, and internal approval records. Before making any statements, clarify the transaction process and division of responsibilities.<\/p><\/details>\n<details><summary>Are all cases involving commercial accounting law simply accounting errors?<\/summary><p>Not necessarily. Investigators usually examine risks such as false financial statements, forgery, breach of trust, fraud, tax evasion, or banking law violations at the same time, and cannot simply treat it as &quot;accounting oversight&quot;.<\/p><\/details>\n<details><summary>How can company leaders mitigate the risks associated with commercial accounting laws?<\/summary><p>The decision-making process, authorization and division of responsibilities, sources of accounting vouchers, board or shareholder meeting records and transaction purposes should be organized to establish a statement that corresponds to the books and cash flows.<\/p><\/details><\/div>\n<p class=\"fdlaw-cta\" style=\"background:#173653;color:#ffffff;border-left:4px solid #8a6a2f;padding:18px 20px;margin:28px 0;line-height:1.9;border-radius:2px;\">If you need legal assistance to determine the next step, you can first organize the above documents and timeline, and then contact Fidelity Law Firm for assistance in assessing the direction of the process. <a href=\"https:\/\/fdlaw.com.tw\/en\/contact\/\" style=\"color:#dbeafe;font-weight:700;text-decoration:underline;text-underline-offset:3px;\">Contact Fidelity Law Firm<\/a><\/p>\n<script type=\"application\/ld+json\" id=\"fdlaw-seo-geo-faq-commercial-accounting-law\">{\"@context\":\"https:\/\/schema.org\",\"@type\":\"FAQPage\",\"@id\":\"https:\/\/fdlaw.com.tw\/blog\/commercial-accounting-law\/#fdlaw-seo-geo-faq\",\"mainEntity\":[{\"@type\":\"Question\",\"name\":\"\u6536\u5230\u5546\u696d\u6703\u8a08\u6cd5\u50b3\u7968\u7b2c\u4e00\u6b65\u8981\u505a\u4ec0\u9ebc\uff1f\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"\u5148\u78ba\u8a8d\u81ea\u5df1\u662f\u88ab\u544a\u3001\u8b49\u4eba\u6216\u95dc\u4fc2\u4eba\uff0c\u4fdd\u5b58\u5e33\u518a\u3001\u6191\u8b49\u3001\u8ca1\u5831\u3001\u767c\u7968\u3001\u91d1\u6d41\u8207\u5167\u90e8\u7c3d\u6838\u7d00\u9304\uff0c\u4e26\u5728\u8aaa\u660e\u524d\u91d0\u6e05\u4ea4\u6613\u6d41\u7a0b\u8207\u8cac\u4efb\u5206\u5de5\u3002\"}},{\"@type\":\"Question\",\"name\":\"\u5546\u696d\u6703\u8a08\u6cd5\u6848\u4ef6\u4e00\u5b9a\u53ea\u662f\u6703\u8a08\u932f\u8aa4\u55ce\uff1f\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"\u4e0d\u4e00\u5b9a\u3002\u6aa2\u8abf\u901a\u5e38\u6703\u540c\u6642\u6aa2\u8996\u8ca1\u5831\u4e0d\u5be6\u3001\u507d\u9020\u6587\u66f8\u3001\u80cc\u4fe1\u3001\u8a50\u6b3a\u3001\u9003\u6f0f\u7a05\u6216\u9280\u884c\u6cd5\u7b49\u98a8\u96aa\uff0c\u4e0d\u80fd\u53ea\u7528\u300c\u5e33\u52d9\u758f\u5931\u300d\u7c21\u55ae\u8655\u7406\u3002\"}},{\"@type\":\"Question\",\"name\":\"\u516c\u53f8\u8ca0\u8cac\u4eba\u5982\u4f55\u964d\u4f4e\u5546\u696d\u6703\u8a08\u6cd5\u98a8\u96aa\uff1f\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"\u61c9\u6574\u7406\u6c7a\u7b56\u6d41\u7a0b\u3001\u6388\u6b0a\u5206\u5de5\u3001\u6703\u8a08\u6191\u8b49\u4f86\u6e90\u3001\u8463\u4e8b\u6703\u6216\u80a1\u6771\u6703\u7d00\u9304\u8207\u4ea4\u6613\u76ee\u7684\uff0c\u5efa\u7acb\u80fd\u8207\u5e33\u518a\u548c\u91d1\u6d41\u76f8\u4e92\u5c0d\u61c9\u7684\u8aaa\u6cd5\u3002\"}}]}<\/script>\n<\/section>\n<!-- fdlaw-seo-geo-bridge:end -->","protected":false},"excerpt":{"rendered":"<p>Commercial Accounting Law | Company Law | Criminal Investigation and Court Trial: What to do immediately if your company&#039;s books, financial statements, or accounting vouchers are questioned for being inaccurate? If you have received [\u2026]<\/p>","protected":false},"author":1,"featured_media":8446,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"qubely_global_settings":"","qubely_interactions":"","footnotes":""},"categories":[77,69],"tags":[96,506],"class_list":["post-8444","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-taipei-criminal-lawyer","category-legal-counsel","tag-96","tag-506"],"blocksy_meta":{"styles_descriptor":{"styles":{"desktop":"","tablet":"","mobile":""},"google_fonts":[],"version":6}},"qubely_featured_image_url":{"full":["https:\/\/fdlaw.com.tw\/wp-content\/uploads\/2025\/10\/messageImage_1761485271489.jpg",498,338,false],"landscape":["https:\/\/fdlaw.com.tw\/wp-content\/uploads\/2025\/10\/messageImage_1761485271489.jpg",498,338,false],"portraits":["https:\/\/fdlaw.com.tw\/wp-content\/uploads\/2025\/10\/messageImage_1761485271489-498x320.jpg",498,320,true],"thumbnail":["https:\/\/fdlaw.com.tw\/wp-content\/uploads\/2025\/10\/messageImage_1761485271489-150x150.jpg",150,150,true],"medium":["https:\/\/fdlaw.com.tw\/wp-content\/uploads\/2025\/10\/messageImage_1761485271489-300x204.jpg",300,204,true],"medium_large":["https:\/\/fdlaw.com.tw\/wp-content\/uploads\/2025\/10\/messageImage_1761485271489.jpg",498,338,false],"large":["https:\/\/fdlaw.com.tw\/wp-content\/uploads\/2025\/10\/messageImage_1761485271489.jpg",498,338,false],"1536x1536":["https:\/\/fdlaw.com.tw\/wp-content\/uploads\/2025\/10\/messageImage_1761485271489.jpg",498,338,false],"2048x2048":["https:\/\/fdlaw.com.tw\/wp-content\/uploads\/2025\/10\/messageImage_1761485271489.jpg",498,338,false],"trp-custom-language-flag":["https:\/\/fdlaw.com.tw\/wp-content\/uploads\/2025\/10\/messageImage_1761485271489-18x12.jpg",18,12,true],"qubely_landscape":["https:\/\/fdlaw.com.tw\/wp-content\/uploads\/2025\/10\/messageImage_1761485271489.jpg",498,338,false],"qubely_portrait":["https:\/\/fdlaw.com.tw\/wp-content\/uploads\/2025\/10\/messageImage_1761485271489-498x320.jpg",498,320,true],"qubely_thumbnail":["https:\/\/fdlaw.com.tw\/wp-content\/uploads\/2025\/10\/messageImage_1761485271489-140x100.jpg",140,100,true]},"qubely_author":{"display_name":"\u53f0\u5317\u5f8b\u5e2b\u63a8\u85a6","author_link":"https:\/\/fdlaw.com.tw\/en\/author\/admin\/"},"qubely_comment":3,"qubely_category":"<a href=\"https:\/\/fdlaw.com.tw\/en\/blog\/category\/taipei-criminal-lawyer\/\" rel=\"category tag\">\u5211\u6cd5\u53ca\u5211\u4e8b\u8a34\u8a1f<\/a> <a href=\"https:\/\/fdlaw.com.tw\/en\/blog\/category\/legal-counsel\/\" rel=\"category tag\">\u516c\u53f8\u6cd5\u5f8b\u9867\u554f<\/a>","qubely_excerpt":"\u5546\u696d\u6703\u8a08\u6cd5\uff5c\u516c\u53f8\u6cd5\uff5c\u5211\u4e8b\u5075\u67e5\u8207\u6cd5\u9662\u5be9\u7406 \u516c\u53f8\u5e33\u518a\u3001\u8ca1\u5831\u6216\u6703\u8a08\u6191\u8b49\u88ab\u8cea\u7591\u4e0d\u5be6\uff0c\u7b2c\u4e00\u6642\u9593\u8a72\u600e\u9ebc\u8655\u7406\uff1f \u5982\u679c\u60a8\u5df2\u6536\u5230&hellip;","_links":{"self":[{"href":"https:\/\/fdlaw.com.tw\/en\/wp-json\/wp\/v2\/posts\/8444","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/fdlaw.com.tw\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/fdlaw.com.tw\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/fdlaw.com.tw\/en\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/fdlaw.com.tw\/en\/wp-json\/wp\/v2\/comments?post=8444"}],"version-history":[{"count":9,"href":"https:\/\/fdlaw.com.tw\/en\/wp-json\/wp\/v2\/posts\/8444\/revisions"}],"predecessor-version":[{"id":11824,"href":"https:\/\/fdlaw.com.tw\/en\/wp-json\/wp\/v2\/posts\/8444\/revisions\/11824"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/fdlaw.com.tw\/en\/wp-json\/wp\/v2\/media\/8446"}],"wp:attachment":[{"href":"https:\/\/fdlaw.com.tw\/en\/wp-json\/wp\/v2\/media?parent=8444"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/fdlaw.com.tw\/en\/wp-json\/wp\/v2\/categories?post=8444"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/fdlaw.com.tw\/en\/wp-json\/wp\/v2\/tags?post=8444"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}