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.