Regulations Governing Filing and Auditing of the Annual Accounting Final Reports and Statements of the Company Article 8
The auditing of reports and statements of a limited company or of a company limited by shares by a certified public account engaged shall, in addition to being in accordance with provisions in Article 6, include the following:1.Where the company pays dividends or bonuses, whether losses have been covered and a legal reserve has been set aside.2.Whether the remuneration distributable to the employees under the Articles of Incorporation has been made.3.Whether the loss incurred by the company aggregates to one half of its paid-in capital, or assets of the company is insufficient to set off its liabilities.4.Whether capital reserve has been accumulated pursuant to law.5.Whether legal reserve and capital reserve have been used pursuant to law.6.Whether asset revaluation has been made pursuant to law and be accounted for legally.
中文原文 公司決算書表申報暨查核辦法第8條
會計師受託查核有限公司及股份有限公司之決算書表，除依第六條規定辦理外，應另查核下列事項：
一、公司分派股息及紅利時，有無先彌補虧損，提出法定盈餘公積。
二、公司有無按章程規定分配員工酬勞。
三、公司虧損是否已達實收資本額二分之一，或公司資產顯有不足抵償其所負債務情形。
四、有無依法令規定累積資本公積。
五、法定盈餘公積及資本公積是否依法使用。
六、資產重估價是否依法辦理，列帳是否合法。
一、公司分派股息及紅利時，有無先彌補虧損，提出法定盈餘公積。
二、公司有無按章程規定分配員工酬勞。
三、公司虧損是否已達實收資本額二分之一，或公司資產顯有不足抵償其所負債務情形。
四、有無依法令規定累積資本公積。
五、法定盈餘公積及資本公積是否依法使用。
六、資產重估價是否依法辦理，列帳是否合法。