Regulations Governing Article 35 of the Certified Public Bookkeepers Act Article 9

In the event of the loss or destruction of a registration certificate of a bookkeeper and tax return filing agent, the holder thereof may, after having published a notice of nullification of such certificate in newspapers for three (3) days, apply with the National Taxation Bureau with jurisdiction over the location of his/her office for a replacement certificate by filing an application along with the following documents and paying the certification fee as required:1. An application;2. The whole page of the newspaper in which the notice of nullification of a registration certificate of a bookkeeper and tax return filing agent due to loss or destruction thereof is published;3. Two 2-inch photographs of the applicant taken within the past year.In the event that the nullified lost certificate of a bookkeeper and tax return filing agent is found after a replacement certificate is issued, the nullified certificate shall be forthwith surrendered to the National Taxation Bureau for destruction.