Audit & Assurance Services

1. Audit & Assurance

  • Financial Statements Audit
  • IPO & Market Listing

A company whose amount of equity capital exceeds a certain amount as specified by the authorities shall have its financial statements audited and certified by a CPA. The conditions include:

  • With the amount of paid-in capital up to TWD 30 million
  • Net revenue has reached TWD 100 million
  • The number of employees insured by Labor Insurance program has reached 100
  • Corporate credit up to TWD 30 million

2. Tax Compliance Audit

  • Profit Seeking Enterprise Income Tax Return
  • Business Tax using direct deduction method

The annual income tax return of a profit-seeking enterprise within a certain scope will be examined and signed by a CPA appointed by the profit-seeking enterprise, including:

  • Financial institution
  • Public company
  • Business income and non-business income up to TWD 50 million as well as enjoying tax exemption
  • Business income and non-business income up to TWD 100 million


  1. Be applicable to calculate the maximum tax-deductible amount for entertainment expense so as to relieve the tax burden.
  2. Be applicable to tax loss carry-forward. In accordance with the provisions of the law that the gains and losses can be recorded for 10 years, the amount of business operation losses incurred in preceding years is deductible when filing the annual income tax return.
  3. Avoiding the risk of being examined by the National Taxation Bureau. Our experienced staff will be responsible for the communication with the authorities.

Other Auditing Services

  • Agreed-upon Procedures before investment
  • Audit and assurance of the expenditure related to government grants
  • Special purpose audit
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