• Font Size:
  • S
  • M
  • L
友善列印
WORD

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 7 The auditing of reports and statements of an unlimited company or of an unlimited company with limited liability shareholders by a certified public account engaged shall, in addition to being in accordance with provisions in the preceding Article, include the following:
1.Where a shareholder contributes capital by assigning a monetary claim, whether it is satisfied upon maturity.
2.Where the company makes distribution of surplus profit, whether losses have been covered.