How to open a bookkeeping practice in Taiwan: 4 legal steps and your first clients

After passing the certified public bookkeeper exam in Taiwan, opening your own practice takes four legal steps under the Certified Public Bookkeepers Act: apply to the Ministry of Finance for your certificate (Article 5), register with the Ministry before you start practicing (Article 7), set up an office in your practice area with "bookkeeper office" in its name (Article 10), and join a bookkeepers association (Article 19). Those steps are clearly defined by law. What's harder, once you open, is finding clients, and whether a client was referred by a friend or found you on their own, most will look your firm up online before they call.

The first half of this article walks through the provisions of the Act that apply directly to opening a practice, including the limits on what a bookkeeper may do. The second half covers what a new firm should have online from day one. For more on building a client base, see where bookkeeping firms get their clients. For how to plan each page of a firm website, see how to build a bookkeeping or accounting firm website, or go straight to our firm website packages.

A note on sources: the legal steps and scope of services all come from the Certified Public Bookkeepers Act (Laws & Regulations Database of the Republic of China (Taiwan), Certified Public Bookkeepers Act), which is administered by the Ministry of Finance (Article 3). The sections on clients and websites reflect 留白設計 BLANK DESIGN's own experience building firm websites, not legal requirements. This is general information, not legal advice. Please check the latest rules from the Ministry of Finance and the association you plan to join.

The 4 legal steps to open a bookkeeping practice

The order is certificate, registration, office, then association. You can't practice until all four are complete.

Step	Articles	What you do	Watch out for
1. Obtain a certificate	2, 4, 5	Submit an application with proof of qualification to the Ministry of Finance	Make sure none of the disqualifications in Article 4 apply
2. Register	7, 8	Register with the Ministry before practicing	Former tax officials face a three-year location restriction
3. Set up an office	9, 10	Establish an office within your practice area	The name must include "bookkeeper office"
4. Join an association	19	Join a bookkeepers association after registering	You may not practice without membership

Case study　Brand identity and a website for a newly founded bookkeeping firm that didn't even have a logo yet, built around a 6-step online company setup form

Step 1: Obtain your bookkeeper certificate

Once you pass the exam, the first thing to do is apply for your certificate. Article 2 states that only those who pass the exam and hold a certificate may act as certified public bookkeepers, and Article 5 requires an application along with documents proving your qualification.

Before applying, check Article 4. For example, you're disqualified if you've received a final sentence of one year or more in prison for business-related fraud, breach of trust, embezzlement, or forgery (unless the sentence was suspended), or if you're subject to a guardianship or assistance order that hasn't been revoked.

Step 2: Register with the Ministry of Finance

A certificate alone doesn't let you practice. Article 7 requires registration before you begin. After registering, any suspension, resumption, or change to your registered details must be reported to the original registration authority within thirty days (Article 12).

If you previously worked as a tax official, Article 8 applies: for three years after leaving, you may not practice in the city or county where your last tax office was located. Check this before choosing a location.

Step 3: Set up a bookkeeper office

Your office must be within your practice area, and its name must include "bookkeeper office" (Article 10). Your practice area is the city or county where you registered. Under Article 9, you may work in other cities or counties after registering with the authority, without opening a branch office.

Once your firm name is final, it will appear on your sign, business cards, Google Business Profile, and website, so it's hard to change later. Before settling on a name, search for it on Google to make sure it can't easily be confused with another firm or business. The harder your name is to confuse, the easier it is for clients to find you.

Step 4: Join a bookkeepers association

Article 19 states that a registered bookkeeper may not practice without joining an association, and that associations may not refuse anyone who qualifies for membership. Membership documents and fees vary by association, so check the current requirements of the one you plan to join.

Know your scope of services before you open

A bookkeeper's services are defined by law. Describe your services within that scope, and never let clients assume you're a certified public accountant.

Under Article 13, a bookkeeper may provide these services within their registered area:

• Registrations: business registration, changes, deregistration, suspension, resumption, and similar filings.
• Tax filings: filings and applications for tax assessments.
• Tax consulting: answering tax questions.
• Business accounting: bookkeeping and related accounting work.

The same article excludes tax filings that require audit and certification, administrative appeals, and administrative litigation.

Two more provisions come up every day once you open:

• Written engagement: Article 14 requires a letter of engagement listing both parties' details, your certificate number, the scope of the engagement, and the date, submitted with the case to the receiving authority.
• Limits on marketing: Article 17 prohibits soliciting business by improper means, renting out or lending your certificate, disclosing client confidential information without permission, and helping or encouraging anyone to evade taxes.

So it's wise to avoid phrases like "lowest price" or "guaranteed tax savings" on your website, business cards, and social media posts. Being clear about what you can and can't do actually builds more trust.

Where a new firm's first clients usually come from

New firms tend to get clients from three sources, and in all three, clients look you up online.

Source	Strength	Limitation	What clients check before hiring you
Referrals from friends and former colleagues	High trust, quick decisions	Unpredictable volume that depends on who refers you	The firm's name, certificate, and whether it really exists
Company setup work	Can lead to ongoing monthly bookkeeping	Founders are often unsure whether to set up a sole proprietorship or a company	Fees and how long setup takes
Google Search and Maps	Reaches people outside your network	Information and reviews take time to build up	Address, reviews, and whether the website is clear

Referred clients verify. Clients who find you through search can only judge you by what they see online. That's why the basics should be in place when you open, not after you get busy.

Three things every new firm should have online

1. A complete Google Business Profile

A Google Business Profile (the business listing that appears on Google Maps and in local search results) is often the first thing a new client sees. Google says local results are based mainly on relevance, distance, and prominence. Businesses with complete and accurate information are more likely to appear, more reviews and positive ratings can help, and there's no way to pay for a better local ranking (Google Business Profile Help, how local ranking works).

Set it up as soon as you open, with your name, category, address, hours, and website link, then ask real clients to leave reviews.

2. A website that explains your firm clearly

It doesn't need to be large, but it should answer what a new client wants to know before calling:

• Who you are: firm name, certificate number, and association.
• What you do: services within the Article 13 scope, clearly distinguished from a CPA's work.
• How you charge: what the monthly fee covers, and whether bookkeeping, business tax filings, withholding, and annual returns cost extra.
• How to get started: each step from the consultation and engagement letter through company setup to monthly bookkeeping.

3. A clear path for "I want to start a company"

Founders often get stuck choosing between a sole proprietorship and a company. Instead of explaining this from scratch on every phone call, let your website ask a few questions to point them in the right direction, then lead them to an online company setup form where they enter everything at once. What reaches you isn't just "How much do you charge?" but a more complete inquiry from someone who's ready to engage.

When it isn't the right time

Not every newly licensed bookkeeper needs a firm website right away.

• You haven't decided to go independent: if you plan to gain experience at an established firm first, get your certificate and registration done, and hold off on the website until your location and name are settled.
• Your name and location aren't final: your name goes into your domain, your profile, and every page, so changing it after launch is costly.
• You're already fully booked: if referrals keep you busy, an accurate Google Business Profile and a simple page are enough, with no need for a full website from the start.

FAQ

How soon after passing the exam can I open a practice?

The Act sets out the steps (certificate, registration, office, and association) but no timeline. Processing time depends on the Ministry of Finance and your association, so start preparing your documents and thinking about your firm name and location as soon as you pass.

Do I have to join a bookkeepers association?

Yes. Article 19 states that a registered bookkeeper may not practice without joining an association, and associations may not refuse qualified applicants.

Can I take on clients in other cities or counties?

Yes. Under Article 9, your practice area is the city or county where you registered, and you may work elsewhere after registering with the authority, without opening a branch office.

How is a bookkeeper's work different from a CPA's?

Under Article 13, a bookkeeper may handle registrations, tax filings and applications, tax consulting, and business accounting, but not tax filings requiring audit and certification, administrative appeals, or administrative litigation. Describe your services within that scope.

What to prepare

If you're getting ready to open and want your website bringing in clients from day one, it helps to have these ready before you contact us:

• Firm name and practice area: final or shortlisted, and we can check together whether it's easily confused with others in search results.
• Certificate number and association: new clients use these to judge your credibility.
• Services and pricing approach: what the monthly fee includes and what costs extra, even as a rough draft.
• Whether you need a brand identity: if you don't have a logo yet, it can be planned alongside the website.
• Budget and target launch date: our firm website package is NT$49,800 for the first 5 firms (NT$79,800 after that), with website care at NT$2,500 per month.

Wherever you are in the process, tell us how far along you are through a free consultation, and we'll suggest what to do first.