Regulations Governing Article 35 of the Certified Public Bookkeepers Act Article 21
A bookkeeper and tax return filing agent shall indemnify any loss/damage sustained by his/her principal or by other interested parties in accordance with the relevant provisions of the Civil Code, if such loss/damage results from the negligence 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21條
記帳及報稅代理人因懈怠或疏忽，致委任人或其利害關係人受有損害時，應依民法相關規定負賠償責任。