| 英文摘要 |
On July 11, 2007, the Certified Public Bookkeepers Act was amended by adding Article 2, Paragraph 2: “Anyone issued a practice registration certificate as a bookkeeping and tax filing agent may convert that certificate to Certified Public Bookkeeper certificate and serve as a certified public bookkeeper in accordance with Article 35 hereof.” Further, Article 35, Paragraph 1 of that Act provides: “Those who have engaged in bookkeeping and tax filing agent business for at least three years before the implementation of this Act and have duly reported business income, may register to continue such practice as of the date this Act is implemented, provided, however, at least 24 hours of related professional training shall be accrued each year.” Therefore, the disputed provision entitles bookkeeping and tax filing agents not otherwise qualified through examinations as certified public bookkeepers to summarily acquire, by converting certificates, the same status as certified public bookkeepers licensed through examinations. The Examination Yuan argued：According to the J. Y. Interpretation No. 453, certified public bookkeepers are professionals. Their qualification for practice shall be obtained through examinations administered by the Examination Yuan in accordance with Article 86, Section 2 of the Constitution. Article 2, Paragraph 2 of the Certified Public Bookkeepers Act shall be announced invalid. J. Y. Interpretation No. 655, in turn, has thus been made. This paper therefore intends to provide a different perspective as to the analysis of the Interpretation at issue and its furtherance in the research thereon. |
