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資本簽證
資本簽證

一、資本簽證之意義
  1. 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。
  2. 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?
  1. 公司設立時
  2. 增資時
  3. 減資時
 
三、資本簽證相關資訊
  1. 會計師查核簽證公司登記資本額辦法  網站連結
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