Regulations Governing Article 35 of the Certified Public Bookkeepers Act Article 19
A bookkeeper and tax return filing agent shall not engage in the following acts:1. Disclose any secret related to his/her business operations, without the prior consent of the principal;2. Refuse to provide, or delay the provision of, relevant documents requested by, or answers to the relevant enquiries made by, the competent authorities in charge of the businesses, without justifiable reasons;3. Solicit business with improper means;4. Lease or loan his/her registration certificate to any other person;5. Assist or instigate other person(s) to evade tax; or6. In respect of the particular affairs, engage in any other improper act or conduct in a manner contrary to his/her due obligations or otherwise neglect such obligations which should be fulfilled by him/her in the course of rendering professional services.
中文原文 記帳士法第三十五條規定之管理辦法第19條
記帳及報稅代理人不得為下列各款行為：
一、未經委任人之許可，洩漏業務上之秘密。
二、對於業務事件主管機關通知提示有關文件或答覆有關查詢事項，無正當理由予以拒絕或遲延。
三、以不正當方法招攬業務。
四、將登錄執業證明書出租或出借他人執業。
五、幫助或教唆他人逃漏稅捐。
六、對於受委任事件，有其他不正當行為或違反或廢弛其業務上應盡之義務。
一、未經委任人之許可，洩漏業務上之秘密。
二、對於業務事件主管機關通知提示有關文件或答覆有關查詢事項，無正當理由予以拒絕或遲延。
三、以不正當方法招攬業務。
四、將登錄執業證明書出租或出借他人執業。
五、幫助或教唆他人逃漏稅捐。
六、對於受委任事件，有其他不正當行為或違反或廢弛其業務上應盡之義務。