Before conducting professional services, a certified public bookkeeper shall apply with the competent authorities for official registration.
Upon the death of a certified public bookkeeper, or the revocation of a certificate of certified public bookkeeper by the competent authorities, or the voluntary surrender of the same by a certified public bookkeeper, or the bookkeeper is prohibited from practicing, his/her registration shall be revoked.

Any person who has served as a tax official in a government authorities in charge of tax affairs shall not, within three years from the date of his/her departure from said official post, perform the functional duties of a certified public bookkeeper within the municipality, county, or city in which the last government authorities he/she served is located.

The territory in which a certified public bookkeeper may provide his/her professional services shall be limited to the jurisdiction of the municipality, county or city in which he/she has registered as such. In the event that he/she has a need to provide professional services in the jurisdiction of any other municipality, county or city, he/she shall apply with the competent authorities for registration, and the establishment of a branch office shall not be required.

A certified public bookkeeper shall set up an office in the territory which he/she will provide professional services. The name of the office shall include the words "certified public bookkeeper''s office."

The competent authorities shall establish and maintain a register of registered certified public bookkeepers, containing the following particulars:
1.the name, sex/gender, date of birth, national identity number, domicile address, education and employment backgrounds of each certified public bookkeeper;
2.the serial number of the certificate of certified public bookkeeper of each certified public bookkeeper;
3.the authorized territory for providing professional services by each certified public bookkeeper;
4.the title, address and telephone number of the office of each certified public bookkeeper;
5.the commencement date of operation of the office of each certified public bookkeeper; and
6.the record(s) of disciplinary measures taken against each certified public bookkeeper, if any.

A registered certified public bookkeeper shall, upon the suspension or reinstatement of business operations, or upon any change of the matters registered by a certified public bookkeeper, file an application for reporting to and recording the same with the competent authorities with which the original registration was made, within 30 days from the date of such occurrence or change.