The Park Enterprises shall check the inventory once every year and shall do the same with a CPA once every two years. The Park Enterprises shall also prepare listing books and inventory cards for bonded raw materials, commodities, semi-finished goods, finished goods, machines, equipment, and finished goods for trade. However, with regard to the bonded goods listed in the inventory listing books, if they have a specific storage place and are checked by computer or automatic inventory check, and the inventory listing books may be made by sections in the order or storage places, the inventory cards may need not to be attached.The Park Enterprises that are recognized by Customs as authorized economic operators (AEO) or prepare complete bonded books and have sound management of bonded goods may, one (1) month prior to the day when the annual inventory check done with a CPA or the inventory deadline, apply to Customs for exemption from having a CPA to check inventory. Upon receipt of the application form, Customs shall make specific assessment in accordance with the items listed (please see Appendix Two). Those with an assessment result of over eighty-five (85) points may have inventory check without a CPA in the current year.The Park Enterprises that have research and development as their main operation and have only machines or equipment as bonded goods may have inventory checks without a CPA.The term “CPAs” as prescribed in Paragraph 1 hereof shall refer to those have registered as tax practitioners in accordance with the Regulations Governing Affairs of Income Tax Represented by CPAs.The Park Enterprises that are qualified for self-inspection of inbound and outbound goods and monthly declaration may have an annual inventory check without Customs and their annual settlement statement may be exemptedfrom audit by Customs if the inventory check is handled and certified by a CPA.The Park Enterprises may, within one (1) month prior to the inventory date, apply to Customs for having inventory check on holidays.Appendix Two Assessment Chart for the Application Filed by Park Enterprises in the Agricultural Technology Park for Exemption from Holding Annual Inventory Check of Bonded Goods in Conjunctionwith CPAs.pdf