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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 6 When applying for registration of incorporation, increase or reduction of working capital in the Republic of China, a profit seeking enterprise of Mainland Area shall prepare a statement of change of working capital affixed with the corporate seal of the branch office and the seal of the litigious and non-litigious agent in the Republic of China to audit.<br/>The CPA shall attach the audited statement of change of working capital in accordance with the previous paragraph to the audit report. If the application is for branch registration or an increase of its working capital in the Republic of China, photocopies of bank passbooks, bank statements, or inquiry sheets shall also be attached.