Regulations Governing Independent Certified Public Accountant Auditing the Registered Capital Amount of Limited Partnership Article 10

The certified public accountant auditing and certifying contributions in cash shall verify the status of contributions. If the payments are deposited in a bank, the deposit certificates shall be verified. If the payments are made by bills, whether these bills have been honored shall be verified. The certified public accountant auditing and certifying contributions by creditors’ rights shall verify whether the reasons for incurrence of the creditors’ rights are truthful.In case any contributions have been already utilized, a statement prepared by the limited partnership to explain the purpose of utilization and the relevant certificates shall be verified.When the contributions are deposited as time deposits, whether there is any pledge, cancellation of contract, or assignment shall be verified.