Certified Public Accountant Act Article 12

(Application for Practice Registration)The holder of a CPA certificate may not apply to the competent authority for practice registration unless they have at least two years of experience as an assistant in attestation work at a CPA firm.The competent authority shall prescribe regulations governing CPA practice registration eligibility requirements, application documents, registration procedures, registration items, public disclosure of registration materials, and other matters to be observed.The competent authority may designate a subordinate agency to implement the registration matters referred to in paragraph 1, or it may have them implemented by another government agency or private-sector organization.One who, before the 29 December 2017 amendments to this Act come into force, has finished their pre-professional training but has not yet applied for practice registration or has started their pre-professional training but has not yet finished may still, within one year from the date the amendments come into force, apply for practice registration under the provisions from before the coming into force of the amendments.