Regulations Governing Independent Certified Public Accountant Auditing the Registered Capital Amount of Companies Article 4
When a CPA is engaged to audit the capital for a company’s incorporation registration or amendment registration of merger, acquisition, share exchange, share conversion or increase or decrease of paid-in capital, the CPA shall verify whether the paid-in capital amount in the statement of change of capital and the attached documents prepared by the company in accordance with Article 2 are correct.The CPA shall submit the audit report after auditing the documents set forth in the preceding paragraph.
中文原文 會計師查核簽證公司登記資本額辦法第4條
會計師受託查核簽證公司設立登記或合併、分割、收購、股份轉換、股份交換、增減實收資本額等變更登記，應對第二條所定公司編製之資本額變動表及附表進行查核資本額是否確實。
會計師應於查核前項文件後檢送查核報告書。
會計師應於查核前項文件後檢送查核報告書。