1. An accounting firm shall establish and improve comprehensive quality control policies and procedures as well as quality control procedures for each audit project, and sign and seal the audit report in strict accordance with the relevant provisions and the requirements of this notice.

II. The audit report shall be signed and sealed by two certified public accountants with relevant business qualifications and sealed by the accounting firm:

(1) The audit report issued by the partnership accounting firm shall be signed and sealed by a partner who is responsible for the final review of the audit project and a certified public accountant in charge of the project;

(2) The audit report issued by a limited liability accounting firm shall be signed and sealed by the chief accountant of the accounting firm or its authorized deputy chief accountant and a certified public accountant in charge of the project.

iii. the reports with legal proof, such as capital verification report and profit forecast audit report issued by accounting firms, shall be implemented in accordance with this notice.

iv. this notice shall be implemented as of the date of promulgation.

July 2, 21