A certified public bookkeeper may provide the following professional services within the registered territory:
1.handling or transacting mandated affairs for his/her principal in connection with the registration related to business operations, changes, registration cancellation/de-registration, suspension/discontinuation and other registered matters;
2.handling or transacting mandated affairs for his/her principal in connection with declarations and applications related to tax assessment and collection cases;
3.providing tax-related consulting services in respect of mandated matters;
4.handling and transacting mandated matters related to business accounting operations; and
5.handling and transacting other matters related to bookkeeping and tax declaration as authorized by the competent authorities.
The scope of businesses defined in the preceding Paragraph does not include the handling of transactions related to mandated tax matters in connection with auditing and certification, appeals or administrative litigation.

For handling and transacting the mandated matters defined in Paragraph 1 of the preceding Article, the certified public bookkeeper shall enter into an agreement of mandate, and shall submit said agreement along with the mandated case to the appropriate authorities.
The agreement of mandate required in the preceding Paragraph shall contain the following particulars:
1.the respective names, titles, addresses of the mandator and the mandatary, and the serial number of the certificate of certified public bookkeeper of the mandatary;
2.the substance of the mandated case, and the scope of authorization and power of the mandatory; and
3.the date on which the mandate was given.

A mandated certified public bookkeeper shall not terminate the agreement of the mandate that he/she executed without good cause. If he/she desires to terminate the agreement of a mandate, a fifteen-day prior termination notice shall be given to the mandator.

In providing professional services, the certified public bookkeeper shall establish and maintain operation records and accounting books to register therein the following information:
1.the type and substance of the case/matter mandated;
2.the name or title and address of the mandator;
3.the amount of remuneration payable to the mandatary; and
4.the date on which the mandate was given.
The operation records and accounting books to be established pursuant to the provisions of the preceding Paragraph shall be kept for a period of five (5) years.

A certified public bookkeeper shall not conduct the following acts:
1.disclose any secret related to his/her business operations, without the prior consent of the mandator;
2.refuse or delay the provision of any relevant document or of any reply in response to the relevant enquiries made by the government authorities in charge of the mandated affairs;
3.solicit business with improper means;
4.lease or loan his/her public bookkeeper certificate to any other person;
5.assist or instigate other person(s) to evade tax; or
6.engage in any other improper act or conduct in a manner contrary to his/her due obligations or otherwise neglect such obligations which should be fulfilled by him/her in the course of performing his/her professional duties in respect of the mandated affairs.

A certified public bookkeeper shall indemnify any loss/damage sustained by his/her mandator or by interested parties related to the mandator, if such loss/damage results from the bookkeeper''s negligence.