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Article 8
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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:<br/>1.Where the company pays dividends or bonuses, whether losses have been covered and a legal reserve has been set aside.<br/>2.Whether the remuneration distributable to the employees under the Articles of Incorporation has been made.<br/>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.<br/>4.Whether capital reserve has been accumulated pursuant to law.<br/>5.Whether legal reserve and capital reserve have been used pursuant to law.<br/>6.Whether asset revaluation has been made pursuant to law and be accounted for legally.
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