Company Act Article 7

I. The capital amount of a company applying for registration of incorporation shall be audited by an independent certified public accountant; such company shall attach an auditing certificate from an independent certified public accountant when applying for registration of incorporation or within 30 days after the registration of incorporation.II. The capital amount of a company applying for alteration of the registered capital amount shall first be audited by an independent certified public accountant.III. Regulations governing the process set forth in the two preceding paragraphs shall be prescribed by the central competent authority.