Regulations Governing Article 35 of the Certified Public Bookkeepers Act Article 12

Where he/she is already registered as a bookkeeper and tax return filing agent under the provisions set out in these Regulations, his/her registration shall be revoked by the National Taxation Bureau with jurisdiction over the location of his/her office upon conforming to the requirements set out in Article 4 of these Regulations, or the voluntary surrender of the revocation of registration by himself/herself, or his/her death.The National Taxation Bureau shall compile statistics on revoked registration cases handled in the previous year by January 31 of each year.