A registered certified public bookkeeper may not provide professional services, unless he/she has joined a certified public bookkeepers association. The certified public bookkeepers association shall not repudiate the admission of any applicant qualified to be a member of the association.

Certified public bookkeepers residing in the same municipality, county or city shall organize a municipal, county or city association of certified public bookkeepers. All municipal, county and city associations of certified public bookkeepers shall organize a national association of certified public bookkeepers. No more than one certified public bookkeepers association shall be allowed in an administrative region.

A municipality, county or city association of certified public bookkeepers shall be promoted and organized by at least thirty (30) practicing certified public bookkeepers residing in that particular administrative region; provided, however, that if the total number of certified public bookkeepers residing in the same administrative region is less than thirty (30) persons, they shall join the certified public bookkeepers association existing in an adjacent administrative region, or organize a combined association with the certified public bookkeepers of such adjacent administrative region.

A national association of certified public bookkeepers shall be promoted and organized only after all municipalities and a majority of counties and cities have completed the organization of their respective associations of certified public bookkeepers, unless otherwise approved by the competent authorities.
All municipality, county and city associations of certified public bookkeepers shall join the national association of certified public bookkeepers as the members thereof.

The directors and supervisors on the board of directors of a certified public bookkeepers association at any level shall serve a term of office of four (4) years, and the number of directors of each session eligible for re-election shall not exceed one half (1/2) of the total authorized number thereof; and the chairman of the board of directors may be eligible for re-election for one additional term of office only.

The Articles of Association of certified public bookkeepers association in any administrative region shall specify the following particulars:
1.the title, territory of service, and office address of the association;
2.the objective, organization structure and mission of the association;
3.the headcount, scope of authorities and power, term of office, and election and discharge of directors and supervisors;
4.the rules of the general meeting of members, the meeting of the board of directors, and the meeting of supervisors;
5.the procedures for admission to and withdrawal from the association;
6.the election and the term of office of member representatives;
7.the operating funds and the accounting procedures;
8.the organization of the certified public bookkeepers'' disciplinary committee, and the rules for maintaining good conduct;
9.the method for making amendment to the Articles of Association; and
10.other matters and requirements related to the operations of the association.

A certified public bookkeepers association of any administrative region shall declare the following information to the local government authorities in charge of civil organizations, and the competent authorities:
1.its Articles of Association;
2.the roster of the members of the association, and the rules for admission to and withdrawal from the association;
3.the booklet containing the curriculum vitae of its directors and supervisors elected;
4.the date and time, place and minutes of the general meeting of its members, and the meeting of its board of directors and supervisors; and
5.the proposals for discussion and the resolutions adopted at the above-mentioned meetings.