According to Article 2, Paragraph 2, of the Business Accounting Act, the term “business accounting matters” refers to the engagement in business accounting matters and the compilation of financial statements pursuant to generally accepted accounting principles. Its nature relates to the public interest and the private property rights and interests of the people. Accordingly, those whose profession is to deal with business accounting matters shall be equipped with a certain degree of professional accounting knowledge and experience in order to be qualified. Article 5, Paragraph 4, of the Business Accounting Act provides that: “Business accounting matters may be engaged by Accountants or business accounting bookkeepers certified by the central governing authority; the rules for their certification and supervision shall be stipulated by the central governing authority.”Since the so-called “business accounting bookkeepers” deal with business accounting matters, their duties are within the category of professional services. According to Article 86, Subparagraph 2, of the Constitution, the qualifications for professional services shall be determined through examinations held under the relevant laws. The portion of Article 5, Paragraph 4, of the Business Accounting Act, which delegates to the central governing authority the power to certify the qualification of business accounting bookkeepers, is in violation of the aforementioned constitutional provision and shall no longer be applied.

　　　 According to Article 86, Subparagraph 2, of the Constitution, the term “professionals and technicians” refers to those who acquire special knowledge or techniques through modern education or technical training processes and engage in practices closely related to the public interest or the life, body, property and other rights of the people. 　According to Article 2, Paragraph 2, of the Business Accounting Act, the term “business accounting matters” refers to the engagement in business accounting matters and the compilation of financial statements pursuant to generally accepted accounting principles. Its nature relates to the public interest and the private property rights and interests of the people. Accordingly, those whose profession is to deal with business accounting matters shall be equipped with a certain degree of professional accounting knowledge and experience in order to be qualified. Furthermore, the first sentence of Article 5, Paragraph 4, of the Business Accounting Act provides that: “Business accounting matters may be engaged by accountants or business accounting bookkeepers certified by the central governing authority.”The reason for permitting business accounting bookkeepers, in addition to accountants, to deal with business accounting matters is to provide help for certain small-to-medium enterprises that cannot afford accountants’ fees. Nevertheless, in order to ensure the accuracy of the business accounting matters and to facilitate the auditing by the governing authorities, it is imperative that the business accounting bookkeepers have adequate professional knowledge and experience in bookkeeping, tax preparation and accounting. Therefore, since the business accounting bookkeepers deal with business accounting matters and their duties are within the category of professional services, they may practice only after they have passed the examinations or verification procedures according to the relevant laws. The portion of Article 5, Paragraph 4, of the Business Accounting Act, which delegates to the central governing authority the power to certify the qualification of business accounting bookkeepers, is in violation of the aforementioned constitutional provision and shall no longer be applied.