A Real Estate Appraiser, commissioned by his / her clients, can undertake appraisal of land, buildings, crops and interest upon them.
No one is allowed to undertake appraisal works specified in Paragraph I of this Article without qualification of Real Estate Appraiser. But this does not apply to building appraisal undertaken by an Architect under Architect Act.

A Real Estate Appraiser, before undertaking commissioned works, shall make a written contract with his / her clients specifying the details of work and amount of fee.

While practicing, a Real Estate Appraiser shall act in accordance with professional ethical principles; an appraiser is neither allowed to engage in any misconduct nor any action against rules that an appraiser shall follow.
In the case that a Real Estate Appraiser violates previous Paragraph of this Article and in consequence leading to damages to his / her clients or interest parties, the appraiser is responsible for compensation.

A Real Estate Appraiser shall not allow other persons to use his / her name to practice.

A Real Estate Appraiser cannot disclose confidential information obtained through practice except it is disclosed according to Article 21 of this Act or with the prior agreement of his / her clients. However, in order to promote real estate appraisal standards, a Real Estate Appraiser can provide information related to commissioned appraisal cases for the purposes of exchange of appraisal techniques, research and teaching given the personal details of a client are concealed.

The Real Estate Appraiser office could employ the assistants to help a Real Estate Appraiser carry out appraisal works. A Real Estate Appraiser who is helped in the performance of appraisal works by an assistant shall faithfully fulfill the duty to manage and oversee the assistant's work.

The assistants in the preceding Article should possess one of the following qualifications:
1. Has passed the Real Estate Appraiser examination.
2. Has the Eligibility Requirements of the Real Estate Appraiser examination.
3. Has graduated from an educational institution at the level of college or above, and has completed a combined total of at least ten credits of coursework in subjects related to real estate appraisal, laws of real estate, land use, real estate investment and market, or real estate economics.
4. Has passed a senior civil service examination for land administration, urban planning technology, surveying and cartography or taxation and finance.
5. Before the articles amended on July 15, 2024 shall take into force, the On-the-job assistant had helped the Real Estate Appraiser carry out appraisal works for more than two years in a Real Estate Appraiser office.
Assistants shall be submitted by a Real Estate Appraiser office to the National Association of Real Estate Appraiser Guilds for recordation after the commencement or termination of the employment contract within 10 days.
The employee according to Subparagraph 5 of the preceding Paragraph shall be submitted by a Real Estate Appraiser office to the National Association of Real Estate Appraiser Guilds for recordation within one month after the articles amended on July 15, 2024 shall take into force.
The procedures, forms and related matters for register of the assistants stated in the provisions of the preceding two Paragraphs shall be formulated by the National Association of Real Estate Appraiser Guilds, and be submitted to the central competent authority for future reference.

Practical rules in respect of real estate appraisal, including procedures, methods and other related matters, to be followed in appraising real estate shall be instituted by the competent central authority.
A Real Estate Appraiser should follow the rules stated in Paragraph I of this Article and other regulations set up by the competent central authority to complete an appraisal report with his / her signature on it before giving the report to a client.
A Real Estate Appraiser shall keep his / her contracts with clients and commissioned appraisal reports for at least fifteen years.

The duration of a Real Estate Practicing License is four years. A Real Estate Appraiser shall submit documentation of at least thirty-six hours’ professional training within the last four years or documentation equivalent to the above professional training for renewal of practicing license. The above professional training shall be received from the organizations, associations, schools or institutes that are approved by the competent central authority. A Real Estate Appraiser shall submit an application with documentation of at least thirty-six hours’ professional training within the last four years or documentation equivalent to the above professional training for registration of practice and reissue of practicing license in accordance with Paragraph I of Article 6 if his / her practicing license has expired.
The approval of documentation in respect of professional training received from approved organizations, associations, schools and institutes, or equivalent documentation stated in Paragraph I of this Article shall be instituted by the competent central authority.

A competent authority could examine the appraisal work related documents of a Real Estate Appraiser or request an appraiser for a report. If necessary, the competent authority can examine an appraiser’s record book of commissioned appraisal works. A Real Estate Appraiser shall not avoid, obstruct, or refuse the above request.
The format of the record book stated in Paragraph I of this Article shall be instituted by the competent central authority.