Regulations Governing Article 35 of the Certified Public Bookkeepers Act Article 28
A bookkeeper and tax return filing agent who fails to complete the required professional training courses or hours in accordance with these Regulations, or fails the assessment, shall not be permitted to continue providing professional services in the following year. Any person who engages in providing professional services without authorization shall be dealt with in accordance with Article 34 of the Act.The National Taxation Bureau shall, by February 15 each year, publicly announce on its website a list of registered bookkeepers and tax return filing agents who have established offices within its jurisdiction and who, in the preceding year, failed to complete the required professional training courses or hours, or failed the assessment.
中文原文 記帳士法第三十五條規定之管理辦法第28條
記帳及報稅代理人未依本辦法規定完成專業訓練課程、時數或經考評不合格者，次年度不得繼續執業；其擅自執行業務者，依本法第三十四條規定辦理。
記帳及報稅代理人事務所或執業場所所在地之國稅局應於每年二月十五日以前，將前一年度未完成專業訓練課程、時數或考評不合格之所轄記帳及報稅代理人名單，於國稅局網站公告。
記帳及報稅代理人事務所或執業場所所在地之國稅局應於每年二月十五日以前，將前一年度未完成專業訓練課程、時數或考評不合格之所轄記帳及報稅代理人名單，於國稅局網站公告。