In accordance with the regulation mailed by the Council of Labor Affairs on February 10th 2006:"Regarding your proposition that the unit insuring as natural person needs not establish new insuring unit when the person in charge changes, please refer to our Decree on February 10th 2006 that stipulates as follows: "Offices set up by the expertise personnel such as lawyer, accountant, patent agent, bookkeeper for carrying out business are not the corpus of the right and obligation, and therefore are not the insuring units stipulated in Article 6 of the Labor Insurance Act, so their employees should be insured in the unit under the name of the expertise personnel' so as the person in charge of the office changes, please withdraw the employees' insurance and insure them again in the unit under name of the new person in charge". "And as to whether after the person in charge changes the employees' insuring unit could still be seen as the same one, according to our Decree on December 14th 1988, in the case of the reorganizing or transferring of business entities, the employees who continue their employment through the former and present employers' negotiation fit the seniority condition of insuring in the same unit stipulated in Paragraph 1 of Article 58 of the Labor Insurance Act."