Regulations Governing Article 35 of the Certified Public Bookkeepers Act Article 25
Under any of the following circumstances, the National Taxation Bureau may request the institutes, conforming to the requirements set out in the provisions, to provide additional professional training programs, or may conduct such programs itself based on actual needs:1. There are no institutes having applied to provide the relevant professional training programs within the municipality, county, or city under the jurisdiction;2. A bookkeeper and tax return filing agent is unable to attend any of the professional training courses regularly held during the year by the institutes within the area in which he/she is registered, due to serious illness or other major unforeseen incidents, and such circumstances have been verified upon report by the National Taxation Bureau with jurisdiction over the location of his/her office.
中文原文 記帳士法第三十五條規定之管理辦法第25條
有下列情事之一者，國稅局得視實際需要，洽請符合規定之專業訓練單位加開專業訓練課程或自行辦理專業訓練：
一、轄區內之直轄市或縣（市）內無申請為專業訓練單位者。
二、記帳及報稅代理人因重病或其他重大意外事故，致無法參加其登記執行業務區域內專業訓練單位於當年度正常開辦之所有專業訓練課程，經報請其事務所或執業場所所在地之國稅局查明屬實者。
一、轄區內之直轄市或縣（市）內無申請為專業訓練單位者。
二、記帳及報稅代理人因重病或其他重大意外事故，致無法參加其登記執行業務區域內專業訓練單位於當年度正常開辦之所有專業訓練課程，經報請其事務所或執業場所所在地之國稅局查明屬實者。