Regulations Governing Article 35 of the Certified Public Bookkeepers Act Article 14
Any person who is not registered as a bookkeeper and tax return filing agent or whose registration has been revoked under the provisions set out in these Regulations, shall not provide professional services of a bookkeeper and tax return filing agent, and he/she shall be dealt with in accordance with Article 34 of the Act if he/she provides the professional activities of a bookkeeper and tax return filing agent.
中文原文 記帳士法第三十五條規定之管理辦法第14條
未依規定辦理登錄或登錄後經註銷者，不得執行記帳及報稅代理業務；其擅自執行業務者，依本法第三十四條規定辦理。