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法律與法規命令

Tax Act:
Certified Public Bookkeepers Act
Article 16
Content:
In providing professional services, the certified public bookkeeper shall establish and maintain operation records and accounting books to register therein the following information:
1.the type and substance of the case/matter mandated;
2.the name or title and address of the mandator;
3.the amount of remuneration payable to the mandatary; and
4.the date on which the mandate was given.
The operation records and accounting books to be established pursuant to the provisions of the preceding Paragraph shall be kept for a period of five (5) years.
 Update:2018-04-19

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