Certified Public Bookkeepers Act Article 9

The area in which a certified public bookkeeper may provide his/her professional services shall be limited to the jurisdiction of the municipality, county, or city in which he/she has registered as such. In the event that he/she has a need to provide professional services in the jurisdiction of any other municipality, county, or city, he/she shall apply with the competent authorities for registration, and no branch office is required to be established.
中文原文 記帳士法第9條
記帳士執行業務之區域以其登記開業之直轄市、縣市為其執行業務區域。
其在其他直轄市、縣市執行業務時,應向主管機關登記,免設分事務所。

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