The Executive Yuan today passed an amendment to the Certified Bookkeepers Act to secure stronger work rights for bookkeepers affected by mental illness.
Article 4, Paragraph 1, Subparagraph 4 of the Act currently prohibits an ROC national from working as a certified public bookkeeper if he or she "suffers from a mental illness as certified by a public hospital." Because this provision places undue restrictions on a citizen's freedom of employment, the Ministry of Finance (MOF) has revised it in line with Article 22 of the Mental Health Act and Article 6 of the Certified Public Accountant Act, adding the conditions that a person may not practice as a certified public bookkeeper if he or she "suffers from mental illness or is in irregular physical or mental condition, two or more medical physicians of the appropriate specialty have been consulted upon request of the competent authority, and the competent authority has determined that he or she is unable to practice."
The MOF said this revision is also expected to protect the rights of taxpayers who retain these individuals for bookkeeping or tax preparation services. The amendment will be sent to the Legislature for ratification.