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Article NO. Content

Title:

Regulations Governing Filing and Auditing of the Annual Accounting Final Reports and Statements of the Company  CH

Amended Date: 2018.11.08 
Article 6 The auditing of reports and statements of the company by a certified public account engaged shall include the following:
1.Where expenditures of the company above a certain amount, whether it be paid with money order, cashier`s check, business check, appropriate transfer or other payment instruments or methods approved by the competent authority with payee clearly specified.
2.Whether annual closing procedures are completed as scheduled.
3.Whether accounting books and source documents are in place.
4.Whether the statement of financial position and the statement of income agree with the balance of respective accounts in the books.
5.Whether signatures or seals of the responsible person, the managerial personnel and the accountant in charge of the company are affixed in each and every statement prepared by the company.
6.Whether the amounts receivable by the company for the capital stock issued have not been actually paid up by its shareholders, but are declared as having paid up in its incorporation application, or whether the amounts have been paid up by its shareholders but are subsequently refunded to its shareholders or withdrawn by such shareholders with the permission of the company after having completed the procedures for company incorporation.
7.For a company offering its shares to the public, whether the total amount of its investments exceeds forty percent of its paid-up capital, unless it is a professional investment company, or otherwise provided for in its Articles of Incorporation, or has obtained a resolution adopted by its shareholders' meeting in accordance with provisions in Paragraph 2 through Paragraph 4, Article 13 of the Act.
8.Whether capital of the company has been lent to any shareholder of the company or any other person unless otherwise under any of the circumstances as listed in Paragraph 1, Article 15 of the Act.
9.Whether reports and statements of the company has been submitted to its shareholders for their approval or to the shareholders' meeting for ratification.
10.Whether the company fails to commence its business operation after elapse of six months from the date of its company incorporation registration, or after commencing its business operation, the company has discontinued, at its own discretion, its business operation for a period over six months.