In the event of lost or destruction of a certificate of public bookkeeper, the holder thereof may, after having published a notice of nullification of such certificate in newspapers for three (3) days, apply with the Ministry of Finance for a replacement certificate by filing an application along with the following documents and paying the certification fee as required:
1.an application;
2.the whole page of the newspaper in which the notice of nullification of certificate of public bookkeeper due to lost or destruction thereof is published; and
3.two 2-inch photographs of the applicant taken within the year.
In the event that the nullified lost certificate of public bookkeeper is found after a replacement certificate is issued, the nullified certificate shall be forthwith surrendered to the Ministry of Finance for destruction.