Regulations Governing Independent Certified Public Accountant Auditing the Registered Capital Amount of Companies Article 9
Unless otherwise provided in these Regulations, a CPA's audit report shall contain the following particulars:1. The name of the audited statement of change of capital (working capital) and attached documents and the date thereof.2. The name of the company audited and its company uniform number; in the case of application for incorporation of a company, the company uniform number is not required.3. The CPA's audit scope and his/her professional opinion..4. Signature and seal of the CPA.5. The date of auditing and certification.6. The name, location and telephone number of the accounting firm.The audit report issued by the CPA pursuant to the audit work performed in accordance with these Regulations shall include at least four sections. The first section shall be the Introduction, stating the name of the statement of change of capital (working capital) and the attached documents audited and the date thereof and the responsibilities of the company and the CPA. The second section is the Scope, stating the scope and basis of the audit work. The third section is the Opinion, stating the results of the CPA’s audit and the audit opinions issued. The fourth section is the Restricted Purpose, stating the purpose for the issuance of the report and the restrictions on its use.The CPA engaged for the audit of a statement of change of paid-in capital shall prepare to record the audit work that was planned and performed in accordance with the regulations, which the competent government authorities may request for review at any time.The audit documentation shall serve as proof as to whether the CPA has fulfilled his/her professional responsibilities, as well as the basis for the opinions that formed the audit report. The opinions, facts and figures included in the audit report shall be supported by substantial evidence provided in the audit documentation.The date of auditing and certification as referred to in above Subparagraph 5, Paragraph 1 shall mean the date on which the audit is completed; provided that certification shall commence from after the financial instruction's business hours on the date of incorporation or the date of recordation for capital increase, capital reduction, merger or acquisition.
中文原文 會計師查核簽證公司登記資本額辦法第9條
會計師查核報告書除本辦法另有規定外，應記載下列事項：
一、受查核資本額（營業所用資金）變動表、附表名稱及所屬日期。
二、受查核公司名稱及公司統一編號。
但申請設立者免填公司統一編號。
三、會計師之查核範圍及意見。
四、會計師親筆簽名及加蓋印鑑章。
五、查核簽證日期。
六、會計師事務所之名稱、所在地及電話號碼。
會計師依本辦法執行查核工作出具之查核報告書，至少分為四段，第一段為前言段，說明查核之資本額（營業所用資金）變動表及附表名稱、日期、公司及會計師雙方之責任；第二段為範圍段，說明查核工作之範圍及依據；第三段為意見段，說明會計師之查核結果及出具之查核意見；第四段為限制用途段，說明出具報告之目的及其使用之限制。
會計師受託查核簽證公司資本額，應就依本辦法辦理之經過，確實作成查核工作底稿，主管機關得隨時調閱之。
查核工作底稿為會計師是否已盡專業工作責任之證明，並為作成查核報告表示意見之依據；查核報告中所提之意見、事實及數字均應於查核工作底稿中提供確實之證據。
第一項第五款所稱查核簽證日期，指查核工作完成之日。
但簽證應於設立或增資、減資、併購基準日之當日金融機關營業終止時，始得為之。
一、受查核資本額（營業所用資金）變動表、附表名稱及所屬日期。
二、受查核公司名稱及公司統一編號。
但申請設立者免填公司統一編號。
三、會計師之查核範圍及意見。
四、會計師親筆簽名及加蓋印鑑章。
五、查核簽證日期。
六、會計師事務所之名稱、所在地及電話號碼。
會計師依本辦法執行查核工作出具之查核報告書，至少分為四段，第一段為前言段，說明查核之資本額（營業所用資金）變動表及附表名稱、日期、公司及會計師雙方之責任；第二段為範圍段，說明查核工作之範圍及依據；第三段為意見段，說明會計師之查核結果及出具之查核意見；第四段為限制用途段，說明出具報告之目的及其使用之限制。
會計師受託查核簽證公司資本額，應就依本辦法辦理之經過，確實作成查核工作底稿，主管機關得隨時調閱之。
查核工作底稿為會計師是否已盡專業工作責任之證明，並為作成查核報告表示意見之依據；查核報告中所提之意見、事實及數字均應於查核工作底稿中提供確實之證據。
第一項第五款所稱查核簽證日期，指查核工作完成之日。
但簽證應於設立或增資、減資、併購基準日之當日金融機關營業終止時，始得為之。