Regulations Governing Independent Certified Public Accountant Auditing the Registered Capital Amount of Limited Partnership Article 2

In case the amount of capital contribution applying for registration of formation or alteration registration of a limited partnership exceeds NTD 30 million, or the number of partners applying for such formation or alteration registration exceeds 35, unless such contribution is made by cash, the capital contribution shall be audited by an independent certified public accountant in accordance with the Regulations.When the responsible person of a limited partnership appoints a certified public accountant to audit and certify, a power of attorney shall be submitted.