Certified Public Bookkeepers Act Article 7

Before conducting professional services, a certified public bookkeeper shall apply with the competent authorities for official registration.Upon the death of a certified public bookkeeper, or the revocation of a certificate of certified public bookkeeper by the competent authorities, or the voluntary surrender of the same by a certified public bookkeeper, or the bookkeeper is prohibited from practicing, his/her registration shall be revoked.
中文原文 記帳士法第7條
記帳士於執行業務前,應向主管機關申請登錄。
記帳士有死亡、撤銷、廢止或自行申請註銷資格或其他不得執業之情形,應註銷登錄。

English translation for reference only; the Chinese text prevails. Not legal advice.