This Act is hereby enacted for the purpose of establishing a certified public bookkeepers system so as to assist taxpayers in bookkeeping and fulfilling taxpaying obligation.

Any national of the Republic of China who has passed the certified public bookkeepers examination and has been issued a public bookkeeper certificate may practice as a certified public bookkeeper.
A person who has, in accordance with Article 35, registered to operate as a bookkeeper and tax return filing agent, may apply for replacing his/her registration certificate with a public bookkeeper certificate and practice as a certified public bookkeeper.

The term "competent authorities" as used in this Act refers to the Ministry of Finance.

Under any of the following circumstances, a national of the Republic of China shall not act as a certified public bookkeeper:
1.Where he/she has committed a criminal act such as fraud, breach of trust, misappropriation, or forgery in the course of performing his/her functional duties, and thus was imposed, by a final judgment, an imprisonment sentence for a period of more than one year ,but this provision shall not apply to probation;
2.Persons who are under the guardianship or assistantship and such conditions have not yet been revoked;
3.Where he/she has been adjudicated bankrupt, and his/her rights are not yet reinstated;
4.Where he/she has been suspended from the public functionary post that he/she served, and the term of such suspension has not yet expired;
5.Where he/she has been exempted( discharged) from the public functionary post that he/she served, and the term of such exemption has not yet more than five years; and
6.Where he/she has been excluded from the list of certified public bookkeepers in accordance with the applicable provisions set out in this Act.
Where he/she is already practicing as a certified public bookkeeper under any of the provisions set out in Items 1 or 6 of the preceding Paragraph, his/her qualification certificate of certified public bookkeeper shall be revoked or annulled. Under the provision set out in Items 1 of the preceding Paragraph, If three years have already passed since service of the term was completed or pardon was received after partial service of the prison term, an application for a new certificate of certified public bookkeeper may still be filed by the foregoing bookkeeper.
Where he/she is already practicing as a certified public bookkeeper under any of the provisions set out in Items 2 through 5 of the preceding Paragraph, his/her qualification certificate of certified public bookkeeper shall be suspended, and be recovered after extinguishment of the cause of such revocation.

In applying for a certificate of certified public bookkeeper, a completed application form along with supporting documents shall be submitted to the competent authorities for its review and issuance of a public bookkeeper certificate.
Regulations governing the qualification requirements and conditions, supporting documents required, and the procedures for the issuance of a certificate and the replacement of a certificate shall be prescribed by the competent authorities.

When conducting professional services, a certified public bookkeeper shall comply with the relevant provisions set out under the applicable laws and regulations as stipulated and enforced by the respective competent authorities in charge of different businesses.