(Application for Practice Registration)
The holder of a CPA certificate may not apply to the competent authority for practice registration unless he or she has 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 enforcement of the 29 December 2017 amendments to this Act, has finished his/her pre-professional training but has not yet applied for practice registration or has started his/her pre-professional training but has not yet finished may still, within one year from the date of enforcement of the amendments, apply for practice registration under the provisions from before the enforcement of the amendments.

(CPAs Required to Pursue Continuing Professional Education)
A CPA who has obtained practice registration shall pursue continuing professional education. Regulations governing minimum course hours of continuing professional education, the subjects to be covered, what institutions are to administer it, the fees to be charged, procedures for handling rules infractions, 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 and 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, he or she may ask the NFCPAA to file a request with the competent authority to reinstate him or her 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 him or her being reinstated for practice.
6. The CPA was a citizen of the ROC, but has lost his or her 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, he or she may still apply for practice registration under the provisions of this Act once the cause ceases to exist.