Establishment promulgated on October 19, 2004 as per Examination Yuan Kao-Tai-Zu-(1)-Yi-Zi Order No. 09300087961.
Amendment to Articles 6, 7, 8, and 14, promulgated on December 25, 2009 as per Examination Yuan Kao-Tai-Zu-(1)-Yi-Zi Order No. 09800102351.
Amendment to Articles 1, 3, 4, 10, and 14 promulgated on August 6, 2013 as per Examination Yuan Kao-Tai-Zu-(1)-Yi-Zi Order No. 10200066911.
Deletion of Articles 12 and 13 and replacement of Article 12 with Article 14, promulgated on March 24, 2017, as per Examination Yuan Kao-Tai-Zu-(1)-Yi-Zi Order No. 10600015091.
Amendment to Article 6, promulgated on November 21, 2018 as per Examination Yuan Kao-Tai-Zu-(1)-Yi-Zi Order No. 10700041011.

The text of these Regulations is as follows:

Article 1

These Regulations are established as per Article 11, Paragraph 1 of the Professional and Technical Personnel Examinations Act.

Article 2

The Junior Professional and Technical Examination for Certified Public Bookkeepers (hereinafter the “Examination”) is administered annually.

Article 3

Those who meet any one of the conditions set out in Article 4, Paragraph 1 of the Certified Public Bookkeepers Act may not take the Examination.

Article 4

R.O.C. citizens who meet any of the following eligibility requirement may take the Examination:

1. Have graduated from a public or registered private senior high, vocational high school, or higher education institute.

2. Have passed a national elementary examination or special examination at an equivalent level and have served in a relevant position for no less than four years, with documents certifying the service.

3. Have passed a national senior examination or junior qualification examination.

Article 5

The Examination is administered in written format.

Article 6

The exam subjects include general and professional subjects:

1.General subject:

(1)Chinese (essay).

2.Professional subjects:

(2)Accounting basics.

(3)Tax filing practice.

(4)Tax laws and regulations.

(5)Bookkeeping laws and regulations.

Chinese and tax filing practice are tested in essay format; tax laws and regulations and bookkeeping laws and regulations are tested in multiple choice question format; accounting basics consists of both essay and multiple-choice questions.

Article 7

When registering, candidates should submit the following documents and fees by mail:

1. Registration form.

2. Proof of exam eligibility.

3. Copy of citizen identification card. Overseas Chinese should submit their Overseas Chinese Identity Certificate issued by the Overseas Community Affairs Council, or submit their valid R.O.C. passport with approval from an overseas embassy or consulate, representative office, economic and cultural office, or other agency authorized by the Ministry of Foreign Affairs (hereinafter “Overseas Missions”) proving them to be R.O.C. nationals residing in a foreign country.

4. A 2.5-cm by 3.5-cm close-up photograph showing the head and top of the shoulders. Head coverings should not be worn and the photo should be taken within one year.

5. Registration fee.

Documents and fees for online registrations should be submitted in accordance with guidelines found in the Examination Information Pack and on the registration website of the Ministry of Examination (MOEX).

Article 8

For submissions of overseas documents including diplomas, certificates of degree, or other relevant verification documents, originals must be provided together with mandarin translations and copies of verification from overseas missions or from a domestic public notary.

Original copies of the abovementioned documents may be replaced with copies that have been verified to be identical to the original by both a local public notary and an Overseas Mission.

Article 9

The passing score for the Examination is 60 points across all exam subjects.

The passing score in the preceding paragraph is defined as the combined score of both general and professional exam subjects. The score on the general subject is calculated as mandarin Chinese score x 10%; the score on the professional subjects is calculated as the average score on the four professional exam subjects x 90%.

Exam takers who receive a grade of zero on any one of the exam subjects or who receive an average score on the four professional subjects of less than 50 points will not pass.Absence from an exam session will result in a grade of zero for that subject.

Article 10

Foreign candidates who meet eligibility requirements set out in Article 4, Subparagraphs 1 and 2, and who do not meet conditions set out in Article 3 may take the Examination.

Article 11

Examination results shall be reported by the MOEX to the Examination Yuan for the issuance of qualification certificates. The Ministry of Finance shall be duly informed in writing.

Article 12

These Regulations shall come into effect upon promulgation.

In case of any discrepancy between the English version and the Chinese version, the latter shall prevail.