Regulations Governing Article 35 of the Certified Public Bookkeepers Act Article 24

Public or accredited private junior colleges or higher institutes approved by the Ministry of Education with departments of tax administration, public finance, accounting, business administration, commerce, or law, or incorporated foundations and non-profit incorporated associations with the tenet of education training on finance, economics, tax administration, accounting and significant training performance, may apply with the National Taxation Bureau having jurisdiction over their location for approval as the institutes providing the relevant professional training programs under the provisions set out in Article 35 of the Act by submitting the following documents:1. An application;2. Supporting documents of juridical personality or a photocopy of accredited civil association certificate;3. An implementation plan of professional training;4. Performance of education training on finance, economics, tax administration, or accounting during the preceding three years.The implementation plan of professional training under the provisions set out in Subparagraph 3 of the preceding Paragraph, shall contain the following contents:1. Substance and hours of professional training courses;2. Instructor qualifications of said courses;3. Standards for the fees and refunds;4. Management of the leave and attendance, and supervision of the instruction;5. Professional training venues and equipment;6. Other relevant matters.The validity period under the approval submitted by the National Taxation Bureau in accordance with Paragraph 1, shall be four (4) years, and the re-application is required upon expiration.