Regulations Governing Article 35 of the Certified Public Bookkeepers Act Article 18
A bookkeeper and tax return filing agent shall establish and maintain operation records and accounting books to register therein the following information:1. The type and substance of the authorized case/matter;2. The name or title and address of the principal;3. The amount of remuneration payable to the agent; and4. The date on which the authorization was given.The operation records and accounting books to be established pursuant to the provisions of the preceding paragraph shall be retained for a period of five (5) years.
中文原文 記帳士法第三十五條規定之管理辦法第18條
記帳及報稅代理人應設置簿冊，載明下列事項：
一、委任案件之類別及內容。
二、委任人之姓名或名稱及地址。
三、酬金數額。
四、委任日期。
依前項規定設置之簿冊，應保存五年。
一、委任案件之類別及內容。
二、委任人之姓名或名稱及地址。
三、酬金數額。
四、委任日期。
依前項規定設置之簿冊，應保存五年。