經濟環境的快速變遷，衍生性金融商品的盛行，造成國內外一連串企業醜聞，連帶對財務報表簽證的可信度與會計師的責任問題，使得會計師法順應社會的改變，因此，會計師法修正顯得更有必要。 本研究對會計師法修正草案用三角點交叉分析法，透過會計師、學術界和一般投資大眾的角度切入，利用檔案分析、深度訪談和問卷等研究方式，進行探討。 針對會計師修正草案中，某些較引起爭議部分進行探討。本研究分成五個層面，一是會計師之主管機關，二是會計師之執業資格方面，三是法人會計師事務所，四是會計師拒絕簽證，五是會計師懲戒等問題。會計師、一般投資大眾及專家學者三方面各有各的意見與立場。對上述部份產生之問題，作一探討。

Rapid changes in the economic environment along with a proliferation of financial derivatives have resulted in an string of scandals, both at home and abroad. These scandals have highlighted problems concerning both the trustworthiness of financial reports and the responsibilities of accountants, beginning to force accounting regulations to change to keep up with changes in society. Accounting regulations are in need of revision. We conduct a triangular analysis which takes into account the various perspectives of accountants, academics, and the public investors. We use a combination of survey studies, in-depth interviews, and questionnaires as data. This paper will discuss some of the more controversial aspects of the revision of the Accountant Act. The research is broken into five levels: 1) the governing agency of accountants, 2) the qualifications for accountants to practice, 3) the private practices of accountants, 4) the refusal of accountants to perform attestation, and 5) and the penalization of accountants. The accountants, the investors, and the researchers all have their own opinions and perspective, and this paper discusses some of the issues that affect each of these groups.