EPISODE · Nov 21, 2024 · 13 MIN
刑事訴訟法鑑定人修正，會計師如何適應新法規?
from 安永EasY Talk · host 安永EasY Talk
2024年12月1日刑事訴訟法部分條文修正案將正式施行，本次修正的鑑定人制度將導入美國聯邦證據規則，例如，使專業能力之鑑定人資格更為明確，導入原則應到庭言詞說明並接受交互詰問等概念，會計師在擔任鑑定人時將面對更多挑戰並投入更多資源以充分準備鑑定案件。今天將先自部分修正的條文開始介紹，進一步探討自會計師觀點來看，本次刑事訴訟法鑑定人相關修正條文正式施行後將帶來什麼樣的影響，對於安永的優勢與挑戰有哪些? 本集安永EasY Talk將由安永聯合會計師事務所鑑識會計與法遵服務的朱家德執業會計師及洪榆鈞經理，與大家介紹會計師作為鑑定人的業務在本次修法預期帶來的改變! Powered by Firstory Hosting
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刑事訴訟法鑑定人修正，會計師如何適應新法規?
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