Regulations Governing Anti-Money Laundering and Counter-Terrorist Financing for Certified Public Bookkeepers and Bookkeeping and Tax Return Filing Agents Article 4
A certified public bookkeeper or bookkeeping and tax return filing agent shall not build or maintain a business relationship with a customer using anonymous or fictitious names, and shall, in the course of building a business relationship with a customer, undertake customer due diligence measures of the customer within the following scope:1. If the customer is a natural person: the name, date of birth, gender, identification number, occupation, nationality, residence, and contact methods;2. If the customer is a company, a sole proprietorship, a partnership, a limited partnership, a profit-seeking enterprise incorporated in other ways, or any other corporation or non-corporation: (1) The name, country of registration, registered address, address of actual place of business, contact methods, and business activities; (2) The name and residence of the principal, representative, or manager; (3) The control structure and beneficial owners.3. If the customer is a trustee for a trust or any other similar legal arrangement: the name, residence, and contact methods of the trustor, trustee, and beneficiary, or the director, supervisor, trustee, beneficiary, or administrator of the legal arrangement.If the authorization is granted by an agent of the customer, the certified public bookkeeper or bookkeeping and tax return filing agent shall investigate the representation, and shall undertake customer due diligence measures of the agent in accordance with the preceding paragraph.
中文原文 記帳士暨記帳及報稅代理人防制洗錢與打擊資恐辦法第4條
記帳士、記帳及報稅代理人不得接受客戶以匿名或使用假名建立或維持業務關係，其與客戶建立業務關係時應辦理確認客戶身分之範圍如下：
一、客戶為自然人者：姓名、出生年月日、性別、身分證明字號、職業、國籍、住居所地址及聯絡方式。
二、客戶為公司、獨資、合夥、有限合夥及其他組織方式之營利事業、其他法人或非法人團體者：
（一）名稱、註冊地國、登記地址、實際之營業處所地址、聯絡方式及營業項目。
（二）負責人、代表人或管理人姓名、住居所地址。
（三）控制權結構及實質受益人。
三、客戶為信託或類似信託之法律協議之受託人者：委託人、受託人、信託受益人及該法律協議之董事、監察人、受託人、受益人或管理人之姓名、住居所地址及聯絡方式。
由客戶之代理人辦理委任者，應瞭解代理事實，並依前項規定確認代理人身分。
一、客戶為自然人者：姓名、出生年月日、性別、身分證明字號、職業、國籍、住居所地址及聯絡方式。
二、客戶為公司、獨資、合夥、有限合夥及其他組織方式之營利事業、其他法人或非法人團體者：
（一）名稱、註冊地國、登記地址、實際之營業處所地址、聯絡方式及營業項目。
（二）負責人、代表人或管理人姓名、住居所地址。
（三）控制權結構及實質受益人。
三、客戶為信託或類似信託之法律協議之受託人者：委託人、受託人、信託受益人及該法律協議之董事、監察人、受託人、受益人或管理人之姓名、住居所地址及聯絡方式。
由客戶之代理人辦理委任者，應瞭解代理事實，並依前項規定確認代理人身分。