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Article NO. Content

Title:

Regulations Governing Independent Certified Public Accountant Auditing the Registered Capital Amount of Companies  CH

Amended Date: 2018.11.08 
Article 4 When a CPA is engaged to audit the capital for a company’s incorporation registration or amendment registration of merger, acquisition, share exchange, share conversion or increase or decrease of paid-in capital, the CPA shall verify whether the paid-in capital amount in the statement of change of capital and the attached documents prepared by the company in accordance with Article 2 are correct.
The CPA shall submit the audit report after auditing the documents set forth in the preceding paragraph.