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Article 9
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Unless otherwise provided in these Regulations, a CPA's audit report shall contain the following particulars:<br/>1. The name of the audited statement of change of capital (working capital) and attached documents and the date thereof.<br/>2. The name of the company audited and its company uniform number; in the case of application for incorporation of a company, the company uniform number is not required.<br/>3. The CPA's audit scope and his/her professional opinion..<br/>4. Signature and seal of the CPA.<br/>5. The date of auditing and certification.<br/>6. The name, location and telephone number of the accounting firm.<br/>The audit report issued by the CPA pursuant to the audit work performed in accordance with these Regulations shall include at least four sections. The first section shall be the Introduction, stating the name of the statement of change of capital (working capital) and the attached documents audited and the date thereof and the responsibilities of the company and the CPA. The second section is the Scope, stating the scope and basis of the audit work. The third section is the Opinion, stating the results of the CPA’s audit and the audit opinions issued. The fourth section is the Restricted Purpose, stating the purpose for the issuance of the report and the restrictions on its use.<br/>The CPA engaged for the audit of a statement of change of paid-in capital shall prepare to record the audit work that was planned and performed in accordance with the regulations, which the competent government authorities may request for review at any time.<br/>The audit documentation shall serve as proof as to whether the CPA has fulfilled his/her professional responsibilities, as well as the basis for the opinions that formed the audit report. The opinions, facts and figures included in the audit report shall be supported by substantial evidence provided in the audit documentation.<br/>The date of auditing and certification as referred to in above Subparagraph 5, Paragraph 1 shall mean the date on which the audit is completed; provided that certification shall commence from after the financial instruction's business hours on the date of incorporation or the date of recordation for capital increase, capital reduction, merger or acquisition.
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