Regulations Governing Certified Public Accountants Acting as Income Tax Agents Article 13
When filing the profit-seeking enterprise income tax return, the sundry statement of changes in the Imputed Credit Account of shareholders, or the undistributed earnings return under a mandate, the CPA shall adopt one of the following methods:1. Audit and certification: The CPA shall, in accordance with the provisions set out in the Income Tax Act and other relevant laws and regulations, execute necessary auditing procedures on the accounting books and records, vouchers and relevant documentation in connection with the business transactions made in the current year by the mandator with his/her/its related party, the amount of income, the sundry changes in the Imputed Credit Account of the shareholders, the undistributed earnings in the preceding year, and the amount of income tax payable; make proper corrections, adjustments and explanations; prepare complete and accurate working papers; and submit an audit report. In the event of the filing of a profit-seeking enterprise income tax return, sundry statements comparing and analyzing the assets, liabilities, profits and losses in the current and the previous tax periods shall also be annexed to the tax return for examination and verification by the competent tax collection authority.2. Filing on behalf of the mandator: The CPA shall, in accordance with the provisions set out in the Income Tax Act and other relevant laws and regulations, conduct an overall verification of the accounting books and records, vouchers and relevant documentation in connection with the business transactions made in the current year by the mandator with his/her/its related party, the amount of income, the sundry changes in the Imputed Credit Account of shareholders, the undistributed earnings in the preceding year, and the amount of income tax payable. Necessary adjustments and explanations of any contents thereof not conforming to the statutory requirements shall be made.
中文原文 會計師代理所得稅事務辦法第13條
會計師代理營利事業所得稅結算申報、股東可扣抵稅額帳戶變動明細申報及未分配盈餘申報之方法為：
一、查核簽證申報—應就委託人當年度有關關係人交易、所得額、股東可扣抵稅額帳戶變動明細、前一年度未分配盈餘及應納稅額之帳簿、憑證及有關文件，依所得稅法及相關法令規定，執行必要之查核程序，作適當之更正、調整與說明，翔實記錄工作底稿並提出簽證申報查核報告書；其屬營利事業所得稅結算申報案件，並應附委託人當期與前期之資產、負債、損益比較分析明細表，以供稽徵機關查核。
二、代辦申報—應就委託人當年度有關關係人交易、所得額、股東可扣抵稅額帳戶變動明細、前一年度未分配盈餘及應納稅額之帳簿、憑證及有關文件，依所得稅法及相關法令規定，擇要核對，其有不合規定者，應予調整並加具說明。
一、查核簽證申報—應就委託人當年度有關關係人交易、所得額、股東可扣抵稅額帳戶變動明細、前一年度未分配盈餘及應納稅額之帳簿、憑證及有關文件，依所得稅法及相關法令規定，執行必要之查核程序，作適當之更正、調整與說明，翔實記錄工作底稿並提出簽證申報查核報告書；其屬營利事業所得稅結算申報案件，並應附委託人當期與前期之資產、負債、損益比較分析明細表，以供稽徵機關查核。
二、代辦申報—應就委託人當年度有關關係人交易、所得額、股東可扣抵稅額帳戶變動明細、前一年度未分配盈餘及應納稅額之帳簿、憑證及有關文件，依所得稅法及相關法令規定，擇要核對，其有不合規定者，應予調整並加具說明。