Regulations Governing Independent Certified Public Accountant Auditing the Registered Capital Amount of Limited Partnership Article 13
When a partner of a limited partnership retrieves his or her capital contribution or withdraws from the limited partnership, the certified public accountant engaged to audit and certify the registration of decrease in the paid-in capital of the limited partnership shall verify the partnership agreement, the names of partners, retrieved capital contribution, etc. and specify in the audit report the reason for capital decrease and the capital contributions before and after the capital decrease.
中文原文 會計師查核簽證有限合夥登記出資額辦法第13條
會計師因有限合夥之合夥人取回出資額或退夥等原因受託查核簽證有限合夥登記減少實收出資額，應查核合夥契約、合夥人姓名、取回出資額等，於查核報告書應分別載明減資原因及減資前後之出資額。