民國93年6月2日公布「記帳士法」，該法制定的主要目的，係為建立記帳士制度，協助納稅義務人記帳及履行納稅義務。 目前關於記帳及稅務代理人之探討，有些偏重於文獻整理，有些則僅就委託人和記帳業者之看法，或是就會計師與記帳業者等之看法來比較探討之，僅張彰欽(2001)之研究將三方之觀點同時納入探討，惟其重點在探討兩岸地區稅務代理體制之異同。故本研究擬就三方之觀點，來配對探討記帳士法之頒布，對會計師之影響及其幅度為何？對記帳業者究竟是利是弊？以及對委託人而言，是否會影響其選擇會計師或記帳業者之決定？同時由於學生是未來潛在之會計師或記帳業者，為使研究更臻完整，故亦將其納入研究對象，以瞭解各方對記帳及稅務代理建制及記帳士法之看法以及此法案之影響。 研究結論如下： 一、委託人對記帳士法之看法受到所委託代理人的影響而有不同之看法。記帳士法之頒布，並不會使委託人考慮更換代理人，對於其在代理人之選擇上亦無太大影響。 二、記帳士法之頒布，雖有利於記帳業者在代客記帳及代理報稅等業務之規劃，對規模較小之會計師事務所衝擊較大，惟衝擊有限。 三、大學及研究所學生較支持會計師的看法，而高職學生則較支持記帳業者的看法，記帳士法之頒布，最能引起大學生畢業後進入記帳業工作之興趣。 / After years disputing, the Accounting and Tax Agents Act was finally passed on June 2, 2004. The Act provides the incumbent bookkeeper industry a legal supporting of its professional level and ability. However, until now only little research discussed about this topic. Most of researches either focus on literature reorganization or without covering opinions from all related parties, such as clients, CPAs, and tax agents, at the same time. Zhang (2001), the only exception of other research, compared the difference of tax agent system between Taiwan and China, which surveyed from all related parties simultaneously. However, Zhang’s research focuses on the comparing of the tax agents system and does not look into the impact of the system to all related parties. Therefore, the purpose of this research is to survey the impact of passing Accounting and Tax Agents Act from the perceptions of clients, CPAs, and tax agents. The unique of the research is that besides including all related parties at the same time, the survey also includes the perceptions of current students, who are the potential entrants for the industry, which provides some opinions of how the Act affects students future career planning. The research findings are as follows. 1.The perceptions of clients were impacted by their agents. Passing the Accounting and Tax Agent Act does not affect the clients to consider changing their accounting and tax agents, as well as agents selection. 2.Incumbent bookkeeper agents might benefit from the Act, especially in bookkeeping and tax agency job, and the Act might affect small size CPA firms, but for overall the threat to CPAs is limit. 3.The perceptions of graduate and undergraduate students are similar to CPA’s, and vocational high school students’ to Incumbent bookkeeper agents’. The undergraduate students display the most interests of entering the accounting and tax agent industry after they graduate.