Regulations Governing Filing and Auditing of the Annual Accounting Final Reports and Statements of the Company Article 7
The auditing of reports and statements of an unlimited company or of an unlimited company with limited liability shareholders by a certified public account engaged shall, in addition to being in accordance with provisions in the preceding Article, include the following:1.Where a shareholder contributes capital by assigning a monetary claim, whether it is satisfied upon maturity.2.Where the company makes distribution of surplus profit, whether losses have been covered.
中文原文 公司決算書表申報暨查核辦法第7條
會計師受託查核無限公司及兩合公司之決算書表，除依前條規定辦理外，應另查核下列事項：
一、股東以債權抵作股本，到期有無受清償。
二、公司分派盈餘時，有無先彌補虧損。
一、股東以債權抵作股本，到期有無受清償。
二、公司分派盈餘時，有無先彌補虧損。