Certified Public Bookkeepers Act Article 2
Any national of the Republic of China who has passed the certified public bookkeepers examination and has been issued a public bookkeeper certificate in accordance with this Act may practice as a certified public bookkeeper.A person who has, in accordance with Article 35 of this Act, 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.
中文原文 記帳士法第2條
中華民國國民經記帳士考試及格，並依本法領有記帳士證書者，得充任記帳士。
依本法第三十五條規定領有記帳及報稅代理業務人登錄執業證明書者，得換領記帳士證書，並充任記帳士。
依本法第三十五條規定領有記帳及報稅代理業務人登錄執業證明書者，得換領記帳士證書，並充任記帳士。