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Article 4
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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.<br/>The CPA shall submit the audit report after auditing the documents set forth in the preceding paragraph.
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