Regulations Governing Independent Certified Public Accountant Auditing the Registered Capital Amount of Limited Partnership Article 14

The public accountant engaged for the audit shall verify whether capital contributions are truthful based on the statement of change of capital and the attached documents.The certified public accountant engaged for the audit of a statement of change of a limited partnership’s capital shall record the audit work performed in accordance with the Regulations. The competent authority may request to review the record any time.The audit record set forth in the preceding paragraph shall serve as proof as to whether the certified public accountant has fulfilled his or 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 record.