Regulations Governing Independent Certified Public Accountant Auditing the Registered Capital Amount of Companies Article 8

When a CPA is engaged to audit for a company’s paid-in capital reduction registration, the audit report issued by the CPA shall state the reasons for the capital reduction (such as redemption or buying-back of shares for capital reduction, return of paid-in capital in cash for capital reduction, return of paid-in capital in kind for capital reduction, making-up losses by capital reduction, and capital reduction by split-up), the number of cancelled shares, and the amount of capital reduced, as well as the total number of shares issued and the total amount of capital before and after the capital reduction.The CPA engaged to audit and certify the registration of capital amount under the previous Paragraph shall audit the following matters:1. The names of shareholders and the number of cancelled shares set forth in the resolution of the shareholders' meeting or the board of directors meeting (or the consensus of directors or the shareholders).2. In the event of a capital reduction by a split-up, the names of shareholders, the number of cancelled shares and other relevant matters in accordance with the Company Law, the Business Mergers and Acquisitions Act, the resolution of the shareholders' meeting and the split-up plan.