Certified Public Bookkeepers Act Article 36
Foreign nationals may obtain a certificate of certified public bookkeeper, and may practice as a certified public bookkeeper in accordance with the applicable laws and regulations.Any foreign national who performs the professional activities of a certified public bookkeeper in the territory of the Republic of China shall comply with all the laws and regulations and the relevant articles of association.Any foreign national who violates the provision set out in the preceding paragraph shall be punished in accordance with the law, and in addition thereto, the competent authorities may revoke the certificate of certified public bookkeeper issued to him/her.
中文原文 記帳士法第36條
外國人得依中華民國法令取得記帳士證書，並充任記帳士。
外國人執行記帳士業務，應遵守中華民國關於記帳士之一切法令及記帳士公會章程。
違反前項規定者，除依法處罰外，主管機關得將其所領記帳士證書註銷。
外國人執行記帳士業務，應遵守中華民國關於記帳士之一切法令及記帳士公會章程。
違反前項規定者，除依法處罰外，主管機關得將其所領記帳士證書註銷。