Regulations Governing Anti-Money Laundering and Counter-Terrorist Financing for Certified Public Bookkeepers and Bookkeeping and Tax Return Filing Agents Article 15

Certified public bookkeepers and bookkeeping and tax return filing agents shall participate in on-the-job training organized by certified public bookkeepers’ associations, bookkeeping and tax return filing agents’ associations, and the professional training units approved by the National Taxation Bureau of the Ministry of Finance in accordance with the Regulations on Article 35 of the Certified Public Bookkeepers Act.The on-the-job training in the preceding paragraph can be conducted in physical or virtual courses, and the training hours per year shall not be less than two hours. However, the certified public bookkeepers who apply for registration for practicing for the first time are not subject to the minimum training hours in the year they apply for practicing.The on-the-job training agency (institution) shall issue a training certificate (including hours and course certificate) to certified public bookkeepers and bookkeeping and tax return filing agents who participated in the on-the-job training in the preceding paragraph. Within 15 days after the completion of the training, a list of qualified trainees, the training course name, training hours, and other information will be reported to the National Taxation Bureaus in the area where their firms are located.