Regulations Governing Article 35 of the Certified Public Bookkeepers Act Article 29

The institutes providing the relevant professional training programs shall retain records, including the list of trainees, list of instructors, training course titles attended by each trainee, training hours, assessment results, attendance records, and certificates of approved training hours issued to qualified trainees. Such records shall be retained for a minimum period of five (5) years.
中文原文 記帳士法第三十五條規定之管理辦法第29條
專業訓練單位應保存受訓人員名冊、師資名冊、各受訓人員訓練課程名稱、訓練時數、考評結果、出席紀錄及核發受訓人員合格時數認證等證明文件,保存期限至少五年。

English translation for reference only; the Chinese text prevails. Not legal advice.