Regulations Governing Independent Certified Public Accountant Auditing the Registered Capital Amount of Limited Partnership Article 9

The certified public accountant engaged to audit and certify the registered paid-in capital of formation registration of a limited partnership or the registration of alteration of increases in the paid-in capital shall verify the amount of the capital to be contributed by each partner, installment of capital contribution and the methods, conditions, durations, etc. under the partnership agreement. The certified public accountant auditing and certifying the contributions made by goodwill or other interests shall also verify whether the amount of contributed goodwill or other interests agrees with such proportion of the total capital contribution of the limited partnership as announced by the competent authority.The audit report shall indicate the source of the contributions as cash, creditor’s right, technologies, goodwill, service, stocks, other properties or other interests. The capital contributions before and after the capital increase shall also be specified.