Regulations Governing Independent Certified Public Accountant Auditing the Registered Capital Amount of Companies Article 2
When applying for registration of incorporation or registration of corporate changes for a merger, split-up, acquisition, share conversion, share exchange, or increase or reduction of the paid-in capital, a company shall bind together and submit to a certified public accountant ("CPA") for auditing a statement of change of paid-in capital and the following documents, depending on the nature of the case:1. Statement of shareholders' capital contributions in cash;2. Statement of capital contributions by claims;3. Statement of capital contributions by properties;4. Statement of capital contributions by service.5. Statement of allotment of shares through capitalization of dividends and bonuses and statement of appropriation of earnings;6. Statement of allotment of shares through capitalization of legal reserve;7. Statement of allotment of shares through capitalization of capital reserve and statement of sources of capital reserve;8. Statement of allotment of shares after merger (if any shares are cancelled due to a merger, a statement of cancellation of shares after the merger shall also be included);9. Statement of allotment of shares after a split-up, and the types and amounts of assets and liabilities of the demerged portion of the demerged company as of the date immediately before the recordation date;10. Statement of allotment of shares after acquisition;11. Statement of allotment of shares after share exchange;12. Statement of allotment of shares after share conversion;13. Statement of conversion of shares from convertible corporate bonds or share subscription warrants; and14. Statement of capital reduction. (In the event of capital reduction as a result of a split-up, the types and amounts of the assets and liabilities of the demerged portion of the demerged company as of the date immediately before the recordation date shall also be included. This is not required in the case of buying-back of shares for capital reduction.)In the case of a company, the statements specified in Subparagraphs 1, and5 to 14 of Paragraph 1 of this Article shall apply only to its directors, supervisors or shareholders that hold more than 10 percent of the total shares. For those shareholders holding less than 10 percent of the total shares, statements with consolidated information are acceptable.In the case of a publicly traded company, if all the equity capital is contributed by issued shares according to special laws, the statements specified in Subparagraph 3, Paragraph 1 of this Article shall only apply to its directors, supervisors or shareholders that hold more than 10 percent of the total shares. For those shareholders holding less than 10 percent of the total shares, statements with consolidated information are acceptable.The company’s seal and the responsible person seal or signature of the responsible person shall be affixed to the statement of change of paid-in capital amount and the other documents under the first Paragraph. The seal of the company and the seal or signature of the responsible person representing the company shall be affixed to the statement of change of paid-in capital and documents to be submitted.In the case of buying-back of shares for capital reduction in accordance with Article 28-2 of the Securities and Transaction Act, the audit by a CPA is not required.
中文原文 會計師查核簽證公司登記資本額辦法第2條
公司申請設立登記或合併、分割、收購、股份交換、股份轉換、增減實收資本額等變更登記，應依本辦法編製資本額變動表及依案件性質備具之下列附表送交會計師查核：
一、股東繳納現金股款明細表。
二、債權抵繳股款明細表。
三、財產抵繳股款明細表。
四、勞務抵繳股款明細表。
五、股息紅利轉增資配股明細表及盈餘分配表。
六、法定盈餘公積轉增資配股明細表。
七、資本公積轉增資配股明細表及來源明細表。
八、合併配股明細表。
（如有合併銷除股份者，應另檢附合併銷除股份明細表）。
九、分割配股明細表及基準日前一日被分割公司分割部分之資產負債種類及數額。
十、收購配股明細表。
十一、股份轉換配股明細表。
十二、股份交換配股明細表。
十三、可轉換公司債或認股權憑證換股明細表。
十四、減資明細表。
（分割減資者，應另加附基準日前一日被分割公司分割部分之資產負債種類及數額。
另辦理庫藏股減資者免附）前項第一款、第五款至第十四款之明細表，公司得僅就董事、監察人及持有股份總額百分之十以上股東部分逐項列明；持有股份總額未達百分之十股東部分，得合併列明之。
第一項第三款之明細表，如係依特別法規定全部以已發行股份抵繳股款者，公開發行公司得僅就董事、監察人及持有股份總額百分之十以上股東部分逐項列明；持有股份總額未達百分之十股東部分，得合併列明之。
第一項資本額變動表及附表，應加蓋公司及代表公司之負責人印章或簽名。
依證券交易法第二十八條之二規定辦理庫藏股減資者，免經會計師查核簽證。
一、股東繳納現金股款明細表。
二、債權抵繳股款明細表。
三、財產抵繳股款明細表。
四、勞務抵繳股款明細表。
五、股息紅利轉增資配股明細表及盈餘分配表。
六、法定盈餘公積轉增資配股明細表。
七、資本公積轉增資配股明細表及來源明細表。
八、合併配股明細表。
（如有合併銷除股份者，應另檢附合併銷除股份明細表）。
九、分割配股明細表及基準日前一日被分割公司分割部分之資產負債種類及數額。
十、收購配股明細表。
十一、股份轉換配股明細表。
十二、股份交換配股明細表。
十三、可轉換公司債或認股權憑證換股明細表。
十四、減資明細表。
（分割減資者，應另加附基準日前一日被分割公司分割部分之資產負債種類及數額。
另辦理庫藏股減資者免附）前項第一款、第五款至第十四款之明細表，公司得僅就董事、監察人及持有股份總額百分之十以上股東部分逐項列明；持有股份總額未達百分之十股東部分，得合併列明之。
第一項第三款之明細表，如係依特別法規定全部以已發行股份抵繳股款者，公開發行公司得僅就董事、監察人及持有股份總額百分之十以上股東部分逐項列明；持有股份總額未達百分之十股東部分，得合併列明之。
第一項資本額變動表及附表，應加蓋公司及代表公司之負責人印章或簽名。
依證券交易法第二十八條之二規定辦理庫藏股減資者，免經會計師查核簽證。