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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 Content Content Search Article No. Search Legal Basis Amended Article Legislative History Chinese
Article 5 When applying for registration of branch office incorporation in the Republic of China, registration of increase or reduction of its working capital in the Republic of China, a foreign company shall prepare a statement of change of working capital, affixed with the corporate seal of the branch office and the seal of the responsible person in the Republic of China ,or signature of the responsible person in the Republic of China and submit to the CPA to audit.<br/>The CPA shall submit the audit report after auditing the documents set forth in the preceding paragraph.