Regulations Governing Article 35 of the Certified Public Bookkeepers Act Article 13
The National Taxation Bureau shall establish and maintain a register of registered bookkeepers and tax return filing agents, containing the following particulars:1. Name, sex/gender, date of birth, national identity number, household registration address, mailing address, telephone number, and education;2. The title, address, and telephone number of the office and the tax code number of the withholding agency of each bookkeeper and tax return filing agent;3. The area within which each bookkeeper and tax return filing agent is authorized to provide professional services;4. The date and reference number of registration of each bookkeeper and tax return filing agent;5. The date and reference number of revoked registration of each bookkeeper and tax return filing agent;6. The date and reference number of any change of the matters registered by each bookkeeper and tax return filing agent;7. The records of professional training received by each bookkeeper and tax return filing agent, including the institutes providing the relevant professional training programs, commencement and completion dates of training period, hours of professional training, substance of training courses, and evaluation of training results;8. The title of a bookkeeper and tax return filing agent association joined by each bookkeeper and tax return filing agent;9. The record(s) of disciplinary measures taken against each bookkeeper and tax return filing agent, if any;10. Other relevant matters.A bookkeeper and tax return filing agent shall, upon any change of the matters registered under any of the provisions set out in Subparagraphs 1 to 2 and Subparagraph 8 of the preceding Paragraph, or upon the suspension or reinstatement of business operations, file an application for change of the matters registered with the National Taxation Bureau with jurisdiction over the location of his/her office, within thirty (30) days from the date of such change or occurrence. A bookkeeper and tax return filing agent shall, upon changing his/her office address to the jurisdiction of a different National Taxation Bureau, file an application for change of address with the National Taxation Bureau with which the original registration was made. After that, he/she shall, upon any change of the matters registered, file an application for change of the matters registered with the National Taxation Bureau with jurisdiction over the location of his/her new office.The area in which a bookkeeper and tax return filing agent may provide his/her professional services under the provisions set out in Subparagraph 3 of Paragraph 1 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 National Taxation Bureau located in the area of his/her office for registration before providing such services, and no branch office is required to be established.The National Taxation Bureau shall publicly announce a register of registered bookkeepers and tax return filing agents who established offices within its jurisdiction on its website, and the relevant formats shall be formulated by the Ministry of Finance. The information announced does not include the sex/gender, date of birth, national identity number, household registration address, mailing address, telephone number, education, date and reference number of registration, date and reference number of revoked registration, date and reference number of any change of the matters registered, records of professional training, telephone number of the office, or tax code number of the withholding agency;The name of the office under the provisions set out in Subparagraph 2 of Paragraph 1 shall include the words "bookkeeper and tax return filing agent office." In organizing a joint office established by two or more bookkeepers and tax return filing agents for providing professional services together, the name of such office shall include the word "joint."
中文原文 記帳士法第三十五條規定之管理辦法第13條
國稅局應備置記帳及報稅代理人名簿，載明下列事項：
一、記帳及報稅代理人之姓名、性別、出生年月日、身分證統一編號、戶籍地址及通訊地址、聯絡電話、學歷。
二、事務所或執業場所名稱、地址、聯絡電話及扣繳單位統一編號。
三、執行業務區域。
四、登錄日期及文號。
五、註銷日期及文號。
六、變更登錄事項內容、日期及文號。
七、參加專業訓練紀錄，包括專業訓練單位、訓練起迄日期、訓練時數、訓練課程、考評。
八、加入記帳及報稅代理人公會名稱。
九、曾否受過懲戒。
十、其他相關事項。
前項第一款、第二款及第八款事項有異動或停業、復業者，記帳及報稅代理人應於異動或事實發生日起三十日內，向事務所或執業場所所在地之國稅局辦理異動登記。
事務所或執業場所遷移至其他國稅局轄區者，應向原登錄（記）之國稅局辦理遷移登記；嗣後應登記事項有異動者，均向遷移後事務所或執業場所所在地之國稅局辦理異動登記。
第一項第三款之執行業務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）執行業務者，應於執業前向事務所或執業場所所在地之國稅局辦理登記，免設分事務所。
記帳及報稅代理人事務所或執業場所所在地之國稅局，應將所登錄（記）記帳及報稅代理人名簿於國稅局網站公告，相關格式由財政部定之。
但記帳及報稅代理人性別、出生年月日、身分證統一編號、戶籍地址及通訊地址、聯絡電話、學歷、登錄日期、註銷日期、文號、變更登錄事項日期、文號、參加專業訓練紀錄、事務所或執業場所聯絡電話及扣繳單位統一編號，不在此限。
第一項第二款之事務所名稱，應註明「記帳及報稅代理人事務所」；記帳及報稅代理人二人以上聯合執業者，應冠以「聯合」二字。
一、記帳及報稅代理人之姓名、性別、出生年月日、身分證統一編號、戶籍地址及通訊地址、聯絡電話、學歷。
二、事務所或執業場所名稱、地址、聯絡電話及扣繳單位統一編號。
三、執行業務區域。
四、登錄日期及文號。
五、註銷日期及文號。
六、變更登錄事項內容、日期及文號。
七、參加專業訓練紀錄，包括專業訓練單位、訓練起迄日期、訓練時數、訓練課程、考評。
八、加入記帳及報稅代理人公會名稱。
九、曾否受過懲戒。
十、其他相關事項。
前項第一款、第二款及第八款事項有異動或停業、復業者，記帳及報稅代理人應於異動或事實發生日起三十日內，向事務所或執業場所所在地之國稅局辦理異動登記。
事務所或執業場所遷移至其他國稅局轄區者，應向原登錄（記）之國稅局辦理遷移登記；嗣後應登記事項有異動者，均向遷移後事務所或執業場所所在地之國稅局辦理異動登記。
第一項第三款之執行業務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）執行業務者，應於執業前向事務所或執業場所所在地之國稅局辦理登記，免設分事務所。
記帳及報稅代理人事務所或執業場所所在地之國稅局，應將所登錄（記）記帳及報稅代理人名簿於國稅局網站公告，相關格式由財政部定之。
但記帳及報稅代理人性別、出生年月日、身分證統一編號、戶籍地址及通訊地址、聯絡電話、學歷、登錄日期、註銷日期、文號、變更登錄事項日期、文號、參加專業訓練紀錄、事務所或執業場所聯絡電話及扣繳單位統一編號，不在此限。
第一項第二款之事務所名稱，應註明「記帳及報稅代理人事務所」；記帳及報稅代理人二人以上聯合執業者，應冠以「聯合」二字。