Regulations Governing Independent Certified Public Accountant Auditing the Registered Capital Amount of Limited Partnership Article 16

When applying for an increase or reduction of its working capital in the Republic of China in compliance with the restriction set forth in Article 2 (1), unless working capital is provided in cash, a foreign limited partnership shall prepare a statement of change of working capital, affixed with the foreign limited partnership’s seal and the seal of its responsible person in the Republic of China, and submit it to the certified public accountant to audit. The certified public accountant shall attach the statement of change of working capital audited under the previous paragraph to the audit report. When the application is for an increase of its working capital in the Republic of China, photocopies of passbooks, bank statements, or inquiry sheets shall also be submitted.