Regulations Governing Article 35 of the Certified Public Bookkeepers Act Article 20
Under any of the following circumstances, a bookkeeper and tax return filing agent shall refuse to handle and transact the authorized matters:1. The principal fails to provide necessary accounting books, vouchers, or relevant documents;2. The principal intends to engage in false or improper bookkeeping and tax return filing;3. It is otherwise impossible to provide fair and thorough bookkeeping and tax return filing due to concealment or fraud by the principal.
中文原文 記帳士法第三十五條規定之管理辦法第20條
有下列情事之一者，記帳及報稅代理人應拒絕接受委任：
一、委任人不提供必要之帳簿文據憑證或關係文件。
二、委任人意圖為不實不當之記帳、報稅。
三、其他因委任人隱瞞或欺騙而致無法為公正詳實之記帳報稅代理。
一、委任人不提供必要之帳簿文據憑證或關係文件。
二、委任人意圖為不實不當之記帳、報稅。
三、其他因委任人隱瞞或欺騙而致無法為公正詳實之記帳報稅代理。