The auditing of reports and statements of a limited company or of a company limited by shares by a certified public account engaged shall, in addition to being in accordance with provisions in Article 6, include the following:
1.Where the company pays dividends or bonuses, whether losses have been covered and a legal reserve has been set aside.
2.Whether the remuneration distributable to the employees under the Articles of Incorporation has been made.
3.Whether the loss incurred by the company aggregates to one half of its paid-in capital, or assets of the company is insufficient to set off its liabilities.
4.Whether capital reserve has been accumulated pursuant to law.
5.Whether legal reserve and capital reserve have been used pursuant to law.
6.Whether asset revaluation has been made pursuant to law and be accounted for legally.