Regulations Governing Certified Public Accountants Acting as Income Tax Agents Article 14

With respect to an income tax case that was audited and certified by a mandated CPA in accordance with the provisions of these Regulations, the tax collection authority shall examine and verify the case based on the documentation filed, unless the tax collection authority has any questions or deems that further examination is required with respect to the audit report, working papers or the explanations contained in other relevant statements. Under such circumstances, the tax collection authority may send an enquiry to the CPA, or may send a notification to the CPA to submit supplementary explanations under a deadline, or may send a notification to the CPA to inform the mandator to provide relevant accounting books and record to prepare to answer any questions. However, in the event that the CPA fails to submit such accounting books and records within the prescribed time period, or is disqualified as a tax agent, or can not be notified for any other reasons, then the tax collection authority may make a direct request to the mandator for his/her/its presentation of accounting books and records for further investigation.The tax collection authority may, as permitted by its manpower, conduct periodic physical examination of the cases subject to documentary examination under the preceding paragraph provided. However, in the case of a CPA who has been evaluated and rated excellent, filings audited and certified by him/her may be exempted from such physical examination.