Regulations Governing Article 35 of the Certified Public Bookkeepers Act Article 23
A bookkeeper and tax return filing agent shall, in accordance with all the following provisions, complete the professional training every year:1. Complete the relevant annual professional training for a minimum of twenty four (24) hours every year;2. The substance of professional training courses shall contain at least one of the following courses, and the total hours of said professional training courses shall be more than sixteen (16) hours: the Company Act, the Income Tax Act, the Value-added and Non-value-added Business Tax Act, the Regulations Governing Assessment of Profit-Seeking Enterprise Income Tax, other tax laws and regulations, accounting, the Business Entity Accounting Act, the Regulations on Business Entity Accounting Handling, and related laws and regulations.3. The professional training courses, other than those specified in the preceding paragraph, shall be relevant to the applicable knowledge of professional services as well.
中文原文 記帳士法第三十五條規定之管理辦法第23條
記帳及報稅代理人每年應依下列規定完成專業訓練：
一、每年應完成二十四小時以上之相關專業訓練。
二、專業訓練課程應至少包含下列課程一項以上，且合計訓練時數應達十六小時以上：公司法、所得稅法、加值型及非加值型營業稅法、營利事業所得稅查核準則及其他租稅法規、會計學、商業會計法、商業會計處理準則及相關法規。
三、專業訓練課程除前款規定課程以外，其餘課程亦應與執業範圍應用知識相關。
一、每年應完成二十四小時以上之相關專業訓練。
二、專業訓練課程應至少包含下列課程一項以上，且合計訓練時數應達十六小時以上：公司法、所得稅法、加值型及非加值型營業稅法、營利事業所得稅查核準則及其他租稅法規、會計學、商業會計法、商業會計處理準則及相關法規。
三、專業訓練課程除前款規定課程以外，其餘課程亦應與執業範圍應用知識相關。