Regulations Governing Independent Certified Public Accountant Auditing the Registered Capital Amount of Limited Partnership Article 3
Upon application for formation registration of a limited partnership or within 30 days after formation registration, or upon registration of changes for increase or reduction of the paid-in capital, the limited partnership shall prepare a statement of change of paid-in capital and submit it together with the following documents, depending on the nature of the case, to a certified public accountant for auditing in accordance with the Regulations:1. Statement of capital contributions in cash;2. Statement of capital contributions by creditor's right;3. Statement of capital contributions by properties;4. Statement of capital contributions by service;5. Statement of capital contributions by goodwill;6. Statement of capital contributions by other interests; and7. Statement of capital reduction.When capital contribution in installments, the limited partnership shall also submit a photocopy of the limited partnership’s agreement.The limited partnership’s seal and its representative’s seal shall be affixed to the statement of change of paid-in capital and the other documents listed in Paragraph 1.
中文原文 會計師查核簽證有限合夥登記出資額辦法第3條
有限合夥申請設立登記時或設立登記後三十日內，或增減實收出資額等變更登記時，應依本辦法編製出資額變動表，並依案件性質備具下列附表送交會計師查核：
一、現金出資明細表。
二、債權抵繳出資明細表。
三、財產抵繳出資明細表。
四、勞務抵繳出資明細表。
五、信用抵繳出資明細表。
六、其他利益抵繳出資明細表。
七、減資明細表。
分次出資者，應同時檢附有限合夥契約書影本。
第一項出資額變動表及附表應加蓋有限合夥及代表人印章。
一、現金出資明細表。
二、債權抵繳出資明細表。
三、財產抵繳出資明細表。
四、勞務抵繳出資明細表。
五、信用抵繳出資明細表。
六、其他利益抵繳出資明細表。
七、減資明細表。
分次出資者，應同時檢附有限合夥契約書影本。
第一項出資額變動表及附表應加蓋有限合夥及代表人印章。