Regulations Governing Independent Certified Public Accountant Auditing the Registered Capital Amount of Companies Article 7
The audit report issued by the CPA engaged to audit and certify a company’s incorporation registration or change registration of merger, split-up, acquisition, share exchange, share conversion or increase of paid-in capital shall indicate the source of the contributions (cash, monetary claims, technologies, service, stock certificates, other types of property, dividends and bonuses, legal reserve, capital reserve, merger, split-up, acquisition, share exchange, share conversion, restricted employee entitlement to new shares), the issuing prices, the number of shares being issued, and the capital amount. In the case of shares issued at a premium or discount, the issued amount per share and the accounting treatment shall be specified. The total number of shares issued and the capital amount before and after the capital increase shall also be specified.The CPA engaged to audit and certify the registration of capital amount under the previous Paragraph shall audit the following matters:1. In the event of capital contributions in cash: The status of contributions shall be examined; where the payments have been deposited in a bank, the deposit certificates shall be verified; where the payments are made by bills, whether these bills have been honored shall be verified; where the payments are made by monetary claims against the company, whether the reasons for incurrence of such claims is truthful shall be verified; where any contributions have been utilized, a statement shall be prepared explaining the purpose of utilization and the relevant certificates shall be verified; and where the contributions have been deposited as time deposits, whether there is any pledge, cancellation of contract, or assignment shall be verified.2. Where contributions are made through technologies, stock certificates or other types of property: The names of the shareholders, the types, quantities, prices or criteria for appraising the prices of the property, and the shares or certificates allotted by the company shall be verified.3. Where contributions are made through technologies and other properties: Except for companies invested in by foreigners or overseas compatriots, the CPA shall obtain opinions of relevant institutions, organizations or experts on the appraised prices and evaluate whether their opinions should be adopted and verify whether the relevant property has already been registered under the name of the company according to the law prior to incorporation or the recordation date of increase of its capital; however, for those properties not legally required to be registered, whether the relevant property has already been delivered to the company before the incorporation or the recordation date of increase of its capital should be verified.4. Where contributions are made through share certificates of another company: The CPA shall verify whether the appraisal is carried out in accordance with the following:(1) Shares issued by a company that is not listed on the Taiwan Stock Exchange, not traded on the Gre Tai Securities Market, or not Emerging Stocks, may be appraised based on the net worth of the company on the date of evaluation.(2) Emerging Stocks may be appraised based on the average trading price of such stocks on the date of evaluation; however, if there is no trading price of such stocks on such a date, the appraisal shall be based on the average trading price of the last day preceding the date of evaluation; in the event of severe fluctuation of the price, the price shall be appraised based on the average trading price for the 30-day period before the date of evaluation.(3) Shares issued by a listed company or a company traded on the Gre Tai Securities Market may be appraised based on the closing price of such shares on the date of evaluation. Where there is no transaction price of Emerging Stocks on the date of evaluation, the price shall be appraised based on the closing price on the last transaction day before the date of evaluation; in the event of severe fluctuation of the price of such Emerging Stocks, the price shall be appraised based on the average trading price for the 30-day period before the date of evaluation. Where there is no transaction price of shares issued by a listed company or a company traded on the Gre Tai Securities Market on the date of evaluation, the price shall be appraised based on the closing price on the last transaction day before the date of evaluation; in the event of severe fluctuation of the price of such shares, the price shall be appraised based on the average of the closing prices for the 30-day before the date of evaluation.(4) The date of evaluation under the previous three Subparagraphs shall fall within the two months prior to the recordation date.5. In the event of capitalization of dividends and bonuses: Whether the appropriation of earnings meets the applicable provisions under the Company Law in accordance with the Articles of Incorporation, the financial statements and the proposal for appropriation of earnings ratified by the shareholders' meeting (or by consensus of the shareholders) shall be verified.6. In the event of capitalization of legal reserve: Whether the amount of capitalization and the calculation of the appropriated amounts meets the applicable provisions under the Company Law in accordance with the minutes of the shareholders' meeting (or the consensus of the shareholders) shall be verified.7. In the event of capitalization of capital reserve: Whether the type, source and contents thereof comply with the applicable provisions of the Company Law and whether the converted amount is consistent with the minutes of the shareholders' meeting (or the consensus of the shareholders) shall be verified.8. In case of a merger: The CPA shall verify the names of shareholders, the respective number of shares to be issued and related matters according to the Company Law, the Business Mergers and Acquisitions Act and other applicable legislations, the minutes of shareholders’ meetings and board meetings (or the consensus of directors or the shareholders) and the merger contract. The accounting treatment adopted shall also be stated.9. In case that new shares are to be issued in a split-up: The CPA shall verify the names of shareholders, the respective number of shares to be issued and related matters according to the Company Law, the Business Mergers and Acquisitions Act and other applicable legislations, the resolutions of the shareholders' meetings and board meetings (or the consensus of directors) and the split-up plan. The accounting treatment adopted shall also be stated.10. In the case that new shares are to be issued in acquisition: The CPA shall verify the names of shareholders, the respective number of shares to be issued and related matters according to the Company Law, the Business Mergers and Acquisitions Act and other applicable legislations, the resolutions of the shareholders' meetings and board meetings (or the consensus of directors) and the acquisition contract. The accounting treatment adopted shall also be stated.11. In the case that new shares are to be issued in share exchange: The CPA shall verify the names of shareholders, the respective number of shares to be issued and related matters according to the Company Law, the Business Mergers and Acquisitions Act and other applicable legislations, the resolutions of the shareholders' meetings and board meetings (or the consensus of directors) and the share exchange contract. The accounting treatment adopted shall also be stated.12. In the case that new shares are to be issued in share conversion: The CPA shall verify the names of shareholders, the respective number of shares to be issued and related matters according to the Company Law and other applicable legislations, the resolutions of the shareholders' meetings and board meetings (or the consensus of directors) and the share conversion contract. The accounting treatment adopted shall also be stated.The CPA shall verify the number of shareholders when being requested to certify the capital amount of a close company in accordance with the preceding paragraph. In case of capital contributions with technologies or service, written consensus of the all shareholders, the type and amount of such capital contribution prescribed in the Articles of Incorporation, and the shares allotted by the company shall be verified submission of value appraisal report is not required. In regard to capital contributions by service, the names of shareholders and whether such contribution falls into the percentage announced by the competent authority shall also be verified.
中文原文 會計師查核簽證公司登記資本額辦法第7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、增加實收資本額變更登記等，查核報告書應分別載明其來源（現金、貨幣債權、技術作價、勞務出資、股票抵繳、其他財產、股息紅利、法定盈餘公積、資本公積、合併、分割、收購、股份轉換、股份交換、限制員工權利新股）及其發行股款價額、發行股數與資本額，其有溢價或折價情形，應載明每股發行金額及敘明會計處理方式，並載明增資前後之已發行股份總數及資本額。
會計師受託查核簽證前項資本額登記，應行查核事項如下：
一、現金股款者：應查核股款繳納情形，其有送存銀行者，應核對存款憑證；如係以票據等方式存匯轉撥者，應查核已否兌現；以對公司所有之貨幣債權抵繳股款者，應查核發生之原因是否確實；股款如已動用，應查核公司之列表說明，並核對各項憑證；股款轉存定期存款者，應查核是否有質押、解約、轉讓情事。
二、技術作價、股票抵繳或其他財產抵繳股款者：應查核公司股東姓名及財產之種類、數量、價格或估價標準與公司核給之股份或憑證。
三、技術作價及其他財產抵繳股款者：除僑外投資公司外，會計師應取得有關機關團體或專家之鑑定價格意見書，並評估是否採用；及查核相關財產是否已於設立前或增資基準日前依法登記予公司；但依法無登記之規定者，應查核該項財產已於設立前或增資基準日前交付予公司。
四、股票抵繳股款者：應查核其估價是否依下列規定辦理：
（一）未上市、未上櫃、未興櫃之公司股票，應以衡量日該公司之資產淨值估定之。
（二）興櫃公司股票得以衡量日之平均成交價估定之。
但股票當日無成交價格者，依衡量日前最後一日平均成交價估定之；其成交價有劇烈變動者，則依衡量日前三十日內各日平均成交價估定之。
（三）上市及上櫃之公司股票得以衡量日收盤價估定之。
股票當日無買賣價格者，依衡量日前最後一日收盤價格估定之；其價格有劇烈變動者，則依衡量日前三十日內各日收盤價格之平均價格估定之。
（四）前三目所定衡量日應為基準日前二個月內。
五、股息紅利轉作資本者：應依據公司章程、股東會議事錄（股東同意書）之財務報表及盈餘分配議案，就盈餘分派情形是否符合公司法相關規定，予以查核。
六、法定盈餘公積轉作資本者：應依據股東會議事錄（股東同意書）之轉作資本金額及提列數額之計算是否符合公司法相關規定，予以查核。
七、資本公積轉作資本者：應就其種類、來源及內容是否符合公司法相關規定、其沖轉之金額是否依股東會議事錄（股東同意書）等事項，予以查核。
八、公司合併者：應依據公司法、企業併購法及其他相關法令規定、股東會、董事會之議事錄（董事同意書或股東同意書）、合併契約書、股東姓名、配發股數及其他相關事項，予以查核，並敘明所採用之會計處理方法。
九、分割發行新股者：應依據公司法、企業併購法及其他相關法令規定、股東會、董事會之議事錄（董事同意書）、分割計畫書、股東姓名、配發股數及其他相關事項，予以查核，並敘明所採用之會計處理方法。
十、收購發行新股者：應依據公司法、企業併購法及其他相關法令規定、股東會、董事會之議事錄（董事同意書）、收購契約書、股東姓名、配發股數及其他相關事項，予以查核，並敘明所採用之會計處理方法。
十一、股份轉換發行新股者：應依據公司法、企業併購法及其他相關法令規定、股東會、董事會之議事錄（董事同意書）、股份轉換契約書、股東姓名、配發股數及其他相關事項，予以查核，並敘明所採用之會計處理方法。
十二、股份交換發行新股者：應依據公司法及其他相關法令規定、董事會之議事錄（董事同意書）、股份交換契約書、股東姓名、配發股數及其他相關事項，予以查核，並敘明所採用之會計處理方法。
會計師依前項規定受託查核閉鎖性股份有限公司資本額時，應查核股東人數，如有以技術或勞務出資者，並應查核全體股東同意書、公司章程記載出資種類、抵充之金額及公司核給之股數，無須檢附鑑價報告；於勞務出資部分，應另查核股東姓名及是否符合主管機關公告之一定比例。
會計師受託查核簽證前項資本額登記，應行查核事項如下：
一、現金股款者：應查核股款繳納情形，其有送存銀行者，應核對存款憑證；如係以票據等方式存匯轉撥者，應查核已否兌現；以對公司所有之貨幣債權抵繳股款者，應查核發生之原因是否確實；股款如已動用，應查核公司之列表說明，並核對各項憑證；股款轉存定期存款者，應查核是否有質押、解約、轉讓情事。
二、技術作價、股票抵繳或其他財產抵繳股款者：應查核公司股東姓名及財產之種類、數量、價格或估價標準與公司核給之股份或憑證。
三、技術作價及其他財產抵繳股款者：除僑外投資公司外，會計師應取得有關機關團體或專家之鑑定價格意見書，並評估是否採用；及查核相關財產是否已於設立前或增資基準日前依法登記予公司；但依法無登記之規定者，應查核該項財產已於設立前或增資基準日前交付予公司。
四、股票抵繳股款者：應查核其估價是否依下列規定辦理：
（一）未上市、未上櫃、未興櫃之公司股票，應以衡量日該公司之資產淨值估定之。
（二）興櫃公司股票得以衡量日之平均成交價估定之。
但股票當日無成交價格者，依衡量日前最後一日平均成交價估定之；其成交價有劇烈變動者，則依衡量日前三十日內各日平均成交價估定之。
（三）上市及上櫃之公司股票得以衡量日收盤價估定之。
股票當日無買賣價格者，依衡量日前最後一日收盤價格估定之；其價格有劇烈變動者，則依衡量日前三十日內各日收盤價格之平均價格估定之。
（四）前三目所定衡量日應為基準日前二個月內。
五、股息紅利轉作資本者：應依據公司章程、股東會議事錄（股東同意書）之財務報表及盈餘分配議案，就盈餘分派情形是否符合公司法相關規定，予以查核。
六、法定盈餘公積轉作資本者：應依據股東會議事錄（股東同意書）之轉作資本金額及提列數額之計算是否符合公司法相關規定，予以查核。
七、資本公積轉作資本者：應就其種類、來源及內容是否符合公司法相關規定、其沖轉之金額是否依股東會議事錄（股東同意書）等事項，予以查核。
八、公司合併者：應依據公司法、企業併購法及其他相關法令規定、股東會、董事會之議事錄（董事同意書或股東同意書）、合併契約書、股東姓名、配發股數及其他相關事項，予以查核，並敘明所採用之會計處理方法。
九、分割發行新股者：應依據公司法、企業併購法及其他相關法令規定、股東會、董事會之議事錄（董事同意書）、分割計畫書、股東姓名、配發股數及其他相關事項，予以查核，並敘明所採用之會計處理方法。
十、收購發行新股者：應依據公司法、企業併購法及其他相關法令規定、股東會、董事會之議事錄（董事同意書）、收購契約書、股東姓名、配發股數及其他相關事項，予以查核，並敘明所採用之會計處理方法。
十一、股份轉換發行新股者：應依據公司法、企業併購法及其他相關法令規定、股東會、董事會之議事錄（董事同意書）、股份轉換契約書、股東姓名、配發股數及其他相關事項，予以查核，並敘明所採用之會計處理方法。
十二、股份交換發行新股者：應依據公司法及其他相關法令規定、董事會之議事錄（董事同意書）、股份交換契約書、股東姓名、配發股數及其他相關事項，予以查核，並敘明所採用之會計處理方法。
會計師依前項規定受託查核閉鎖性股份有限公司資本額時，應查核股東人數，如有以技術或勞務出資者，並應查核全體股東同意書、公司章程記載出資種類、抵充之金額及公司核給之股數，無須檢附鑑價報告；於勞務出資部分，應另查核股東姓名及是否符合主管機關公告之一定比例。