Instructors at professional development institutions for principal accounting officers shall possess one of the following qualifications:
- One or more years of experience teaching courses in accounting, auditing, financial laws and regulations, professional ethics, legal liability, or other related subjects at a domestic or foreign junior college or higher-level educational institution.
- Holding the position of principal accounting officer of a public company, securities firm, or securities exchange, or having three or more years of work experience in related duties.
- Having studied and obtained a master's or higher degree in securities, futures, banking, insurance, finance, accounting, law, or related departments at a foreign or domestic graduate studies institute.
- Holding a managerial position at the competent authority for financial enterprises in the areas of securities, futures, banking, or insurance, or having three or more years of work experience in related duties.
- Holding a domestic or foreign certificate of qualification through examination for the position of certified public accountant, judge, public prosecutor, or attorney.