Regulations Governing Article 35 of the Certified Public Bookkeepers Act Article 16
For handling and transacting the authorized matters defined in Paragraph 1 of the preceding Article, the bookkeeper and tax return filing agent shall be authorized by the principal in writing, and shall submit the duplicate of said written authorization along with the authorized case to the appropriate authorities.The written authorization required by the preceding paragraph shall contain the following particulars:1. The respective names or titles, addresses of the principal and the agent, and the agent's serial number of the registration certificate of bookkeeper and tax return filing agent;2. The substance of the authorized case, and the scope of authorization and power of the agent; and3. The date on which the authorization was given.
中文原文 記帳士法第三十五條規定之管理辦法第16條
記帳及報稅代理人受委任辦理前條第一項各款業務，應與委任人訂立委任書，並將委任書副本隨同受委任辦理案件附送案件受理機關。
前項委任書應載明下列事項：
一、委任人與受委任人之姓名或名稱、地址及受委任人之登錄字號。
二、委任案件內容及委任權限。
三、委任日期。
前項委任書應載明下列事項：
一、委任人與受委任人之姓名或名稱、地址及受委任人之登錄字號。
二、委任案件內容及委任權限。
三、委任日期。