Article 15 of the Certified Public Accountants Law, which was passed in 1993, states: "Certified public accountants may conduct accounting consultancy and accounting services business." Thus, a legitimate intermediary for the development of bookkeeping by委托 was provided. At the same time, in order to specifically regulate the business of bookkeeping by委托, the Ministry of Finance promulgated the Interim Measures for the Administration of Bookkeeping by委托 on June 23, 1994, making specific provisions for the qualifications for bookkeeping by委托, the procedures of bookkeeping by委托, and the responsibilities and obligations of both parties involved in the委托. There are also some related problems with the development of bookkeeping by委托.