AMS Accreditation Requirement Detail

• AE
• HE

• GoStandard
• GoGlobal

重大投資者變更須提交前一年度會計師簽證之財務報表

掃描件或前一年度向國稅局申報營利事業所得稅結算申

報書完整文件之掃描件 (向國稅局申報營利事業所得稅

結算申報書必須能辨識分局或稽徵所收件編號或申報日期)

注意：該文件需包括由CPA或当地税务机关要求的资产负

债表和损益表，且依據台灣當地財務標準之規定，應為提

交日期近12個月之有效文件。

For the Change of Ownership / Major Change of Shareholding, Latest Audited or Certified Financial Statements prepared in accordance with Standard Accounting Practices prepared by outside Public Accountant not older than twelve (12) months old at the time of submission, the audited financial statements must include:

• Detailed Profit & Loss Statement

• Balance Sheet

• Notes to Accounts

• Director Report with Director Name and Signature

• Public Accountant Report with Public Accountant Name, Signature and Public Accountant Firm Stamp

• Agent Fiscal Year End

The Recent Audited Financial Report and Statements completed with Notes to the Accounts Auditors' Report and Directors' Report (Photocopy that has been certified by auditor as true copy) 

Note: You are kindly reminded that provide independently produced accounts comprising a balance sheet and profit and loss statement prepared by a CPA or as requested by the local tax authorities. These Financial Statements should not be older than twelve months according to Local Financial Criteria - CHINESE TAIPEI of Travel Agent Handbook 812g.