Regulations Governing Article 35 of the Certified Public Bookkeepers Act Article 31
Where any of the following circumstances apply to an institute providing professional training programs, the National Taxation Bureau with jurisdiction may revoke its approval to conduct such programs:1. The content of the professional training significantly deviates from the approved implementation plan;2. There is sufficient evidence indicating that the actual courses attended or training hours completed by an individual holding a training certificate issued pursuant to Article 27 are inconsistent with the contents of such certificate.
中文原文 記帳士法第三十五條規定之管理辦法第31條
專業訓練單位有下列情事之一者，其轄區國稅局得廢止其辦理專業訓練之核准：
一、辦理之專業訓練與申請之實施計畫書內容不符，情節嚴重。
二、有事實足認領有第二十七條訓練證明之人員，其實際參與專業訓練之課程或時數，與核發之證明不符。
一、辦理之專業訓練與申請之實施計畫書內容不符，情節嚴重。
二、有事實足認領有第二十七條訓練證明之人員，其實際參與專業訓練之課程或時數，與核發之證明不符。