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Q：
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What is an auditor’s report?
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A：
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An auditor’s report is a professional opinion issued by a certified public accountant after completing the audit of a company’s financial statements, stating whether the financial position and operating results of the company are fairly presented in all material respects.
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Q：
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What is an auditor’s report required?
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A：
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An auditor’s report must be obtained in advance for applications involving capital verification at the time of company registration, as well as for capital increases and other changes in registered capital.
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Q：
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Can a company’s internal accounting staff issue the auditor’s report?
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A：
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No. Only licensed practicing accountants in Taiwan who hold a Certified Public Accountant (CPA) license are qualified to issue such reports.
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Q：
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Can the issuance date on the auditor’s report be determined by the company itself?
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A：
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No. The issuance date must reflect the actual date on which the capital change takes place.
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Q：
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Can the auditor’s report be used for other purposes?
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A：
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No. It is limited to the specific application for which it was issued and cannot be used for any other purpose.
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FAQ
