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日強聯合會計師事務所
資本簽證
資本簽證
一、資本簽證之意義
- 係依據會計師查核簽證公司登記資本額辦法，就客戶之財務報表是否繳足增資之股本或減資情形實施查核，並就查核結果提出查核報告書。
- 資本簽證查核報告書係提供公司登記主管機關使用。
二、何時應辦理資本簽證？
- 公司設立時
- 增資時
- 減資時
三、資本簽證相關資訊
- 會計師查核簽證公司登記資本額辦法 網站連結
