Regulations Governing Article 35 of the Certified Public Bookkeepers Act Article 22

When performing professional services, a bookkeeper and tax return filing agent shall comply with the relevant provisions set out under the applicable laws and regulations as stipulated and enforced by the respective competent authorities in charge of different businesses. In the event that a criminal act is suspected, the competent tax authority shall notify respective competent authorities in charge of different businesses to refer the case to the competent judicial authorities for investigation.