(Application for Practice Registration)
The holder of a CPA certificate may not apply to the competent authority for practice registration unless they have at least two years of experience as an assistant in attestation work at a CPA firm.
The competent authority shall prescribe regulations governing CPA practice registration eligibility requirements, application documents, registration procedures, registration items, public disclosure of registration materials, and other matters to be observed.
The competent authority may designate a subordinate agency to implement the registration matters referred to in paragraph 1, or it may have them implemented by another government agency or private-sector organization.
One who, before the 29 December 2017 amendments to this Act come into force, has finished their pre-professional training but has not yet applied for practice registration or has started their pre-professional training but has not yet finished may still, within one year from the date the amendments come into force, apply for practice registration under the provisions from before the coming into force of the amendments.

(CPAs Required to Pursue Continuing Professional Education)
A CPA who has obtained practice registration shall pursue continuing professional education. Regulations governing the minimum course hours of continuing professional education, the subjects to be covered, the institutions in charge of such education, the fees to be charged, the procedures for handling violations of rules, and other related matters shall be drafted by the NFCPAA and reported to the competent authority for finalization and promulgation.
If a CPA who has obtained practice registration is not in compliance with the provisions of the preceding paragraph in relation to the subjects to be covered or minimum hours of attendance in continuing professional education courses, the NFCPAA shall notify the CPA to make up for the required attendance within three months. If the required attendance has not been made up within the prescribed time period, a request shall be filed with the competent authority to suspend the CPA from CPA practice. If the required attendance is duly made up within one year of the date of suspension, they may ask the NFCPAA to file a request with the competent authority to reinstate them for CPA practice.

(Causes for Voidance or Revocation of Practice Registration)
If any of the following circumstances applies to a CPA, the competent authority shall void or revoke their practice registration:
1. Death.
2. The CPA is not practicing the CPA profession as a member of a CPA association.
3. The CPA fails to join a CPA association within two months after the date of obtaining practice registration; or the CPA fails to rejoin a CPA association within two months after the date of leaving a CPA association.
4. Any one of the first six subparagraphs under paragraph 1 of Article 6 applies, and the competent authority has voided or revoked the CPA's certified public accountant certificate.
5. The CPA has been suspended from practice pursuant to the provisions of paragraph 2 of the preceding article, and one year has passed without them being reinstated for practice.
6. The CPA was a citizen of the ROC, but has lost their ROC citizenship.
If the registration of a CPA has been voided or revoked pursuant to the provisions of any of subparagraphs 2 through 6 of the preceding paragraph, they may still apply for practice registration under the provisions of this Act once the cause ceases to exist.