Regulations Governing Independent Certified Public Accountant Auditing the Registered Capital Amount of Limited Partnership Article 12
The certified public accountant auditing and certifying contributions made through goodwill, service or other interests shall verify the names of general partners and the contributed amount agreed in the partnership agreement and evaluate whether the attached appraisal report, if any, should be adopted.
中文原文 會計師查核簽證有限合夥登記出資額辦法第12條
會計師查核信用、勞務或其他利益出資，應查核合夥人姓名及合夥契約約定之抵充金額，如檢附鑑價報告者，應評估是否採用。