Engagement
Statutory financial statement audit
An independent audit of annual financial statements under Taiwan Company Act and applicable ROC GAAP or IFRS requirements.
Who this is for
Boards and finance leads of Taiwan-registered companies that need an independent auditor’s opinion for shareholders, lenders, or regulatory filings—especially private companies approaching capital raises or bank renewals in Yunlin, Changhua, and greater Taiwan.
What you receive
You receive a signed audit opinion, a management letter on control observations, and working-paper support for the figures presented in your financial statements. The engagement ends with a closing meeting that walks directors through findings in plain language.
- Engagement letter defining materiality, key accounts, and reporting timeline
- Risk assessment and walkthroughs of revenue, payroll, inventory, and cash cycles
- Substantive testing of material balances and disclosures
- Independent auditor’s report and communication with those charged with governance
- Follow-up call within 30 days of report issuance
Outside the scope
- Bookkeeping or preparing the financial statements on your behalf
- Tax return preparation or tax dispute representation
- Forensic investigation of suspected fraud (available as a separate engagement)
How the work proceeds
After acceptance and conflict checks, we issue an engagement letter, request the trial balance and supporting schedules, then schedule fieldwork. Sampling and confirmations run in parallel with management inquiries. Draft findings go to the finance lead first; the final report is issued once outstanding items are cleared.
Timeline & location
Typical statutory audits for mid-size companies take six to ten weeks from kickoff to opinion, depending on readiness of schedules and confirmation responses.
Fieldwork may be on-site at your offices in Taiwan or hybrid, with secure document exchange for ledgers and bank confirmations. Closing meetings are available in person in Yunlin County or by video.
Preparation
Please prepare the trial balance, general ledger export, bank statements, fixed-asset register, inventory counts (if applicable), related-party listings, and prior-year financial statements before the planning meeting.
Fees
Fees are quoted after a scoping call. Mid-market statutory audits commonly start from NT$180,000; complex group structures or first-year audits are priced higher based on hours and travel.