History of Certified Public Bookkeepers Act -The History of Ministry of Finance, R.O.C online

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History of Certified Public Bookkeepers Act

In 2004, the Certified Public Bookkeepers Act was promulgated in order to establish a certified public bookkeepers system so as to assist taxpayers in bookkeeping and fulfilling their obligations to pay taxes.

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According to Article 35 of the Certified Public Bookkeepers Act, any person who has practiced as a bookkeeper and operated as a tax return filing agent for a period of over three (3) years prior to the effective date of this Act, and has reported income generated from such services, may register as an agent to continue providing such services; provided that, he(she) shall complete the relevant annual professional training for a minimum of twenty four (24) hours every year.

According to the amendment to Article 2 of the Certified Public Bookkeepers Act, a person who has, in accordance with Article 35, registered to operate as a bookkeeper and tax return filing agent, may apply for replacing his/her registration certificate with a public bookkeeper certificate and practice as a certified public bookkeeper.

Article 3 of the Certified Public Bookkeepers Act states that the authority overseeing the bookkeeper affairs will be the Ministry of Finance.

Certified Public Bookkeepers Act was promulgated on June 2, 2004.

Consensus reached at the Legislative Yuan on the name of the Certified Public Bookkeepers Act on December 29, 2003.

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