Do You Need a CPA to Start a Company? 2026 CPA Audit, Tax Audit Fees & Application Scenarios
When preparing to incorporate a business in 2026, many entrepreneurs ask a crucial question: “Can I handle the business registration process on my own? Does the law mandate hiring a CPA to start a company?”
The answer is: During the capital verification stage of company registration, a CPA audit report is required by law. However, for ongoing daily operations, bookkeeping, and tax filings, the law does not mandate hiring a CPA—allowing businesses to choose flexibly based on their scale and operational needs!
In this article, Guan Yu CPA Firm provides an in-depth analysis of regulatory dependencies at each stage of business startup, capital audit requirements, statutory thresholds for financial audits, and the practical tax-saving benefits and fee ranges of tax audits to help entrepreneurs allocate their capital wisely.
Quick Summary: According to Article 7 of the Company Act, the “capital” for company incorporation or capital increases must be audited and certified by a CPA. As for ongoing operations, “Financial Audits” and “Tax Audits” are only required upon reaching statutory revenue thresholds or under specific commercial scenarios.
1. Which Steps of Starting a Company Are Legally Mandated to Have a CPA Audit?
Whether the initial capital is NT$ 100,000 or NT$ 10,000,000, whenever establishing a Limited Company or a Company Limited by Shares, Article 7 of the Company Act requires a practicing CPA to issue a Capital Verification Audit Report after the capital funds are remitted into the bank preparatory account before government authorities will approve registration.
According to Ministry of Economic Affairs (MOEA) regulations, financial statements must undergo a mandatory CPA financial audit when a company meets any of the following criteria:
• Paid-in capital reaches NT$ 30 million or above.
• Net operating revenue reaches NT$ 100 million or above.
• Number of employees reaches 100 or above.
According to National Taxation Bureau regulations, financial institutions, publicly issued companies, tax-exempt entities, or profit-seeking enterprises with annual net operating and non-operating revenues reaching NT$ 50 million or above must engage a CPA for tax audit attestation when filing annual corporate income tax returns.
2. At a Glance: Differences and Fee Rates of 3 Major CPA Attestation Types
| Attestation Type | Primary Purpose & Benefits | Statutory Thresholds / Application Scenarios | 2026 Estimated Market Fees |
|---|---|---|---|
| Capital Verification Attestation (Capital Audit) |
Verifies that shareholders’ capital contributions are fully deposited to complete company incorporation registration. | Mandatory for all company incorporations or capital increases. | Approx. NT$ 3,000 ~ 8,000 / occurrence |
| Financial Audit Attestation (Financial Audit) |
Evaluates corporate financial health, increases bank credit lines, and enhances investor confidence. | Capital reaches NT$30M, revenue reaches NT$100M, employees reach 100, or bank loans exceed specific thresholds. | Approx. NT$ 30,000 ~ 100,000+ / year (Based on scale and transaction volume) |
| Tax Audit Attestation (Tax Audit) |
10-year loss carryforward tax benefits, higher deductible limits for entertainment expenses, and lower tax audit inspection rates. | Revenue reaches NT$50M+ (Mandatory), or startups seeking to take advantage of 10-year loss carryforwards (Voluntary). | Approx. NT$ 40,000 ~ 120,000+ / year (Based on turnover and accounting complexity) |
3. Why Should Startups Below the Revenue Threshold Consider a “Tax Audit”?
Although small and medium enterprises with annual revenues under NT$ 50 million are not legally required to conduct a tax audit, voluntarily engaging a CPA for a “Tax Audit Attestation” delivers substantial practical benefits in two key scenarios:
- Claiming the “10-Year Loss Carryforward” Tax Savings: Startups often incur losses during their first few years due to heavy investments in R&D or marketing. With a CPA tax audit attestation, these net operating losses can be offset against taxable income over the next 10 years, dramatically reducing future corporate income tax burdens!
- Increasing Deductible Limits for Entertainment Expenses: A CPA tax audit attestation raises the statutory cap on deductible entertainment expenses allowed by the National Taxation Bureau, expanding compliant expense deduction allowances for the business.
4. Frequently Asked Questions (FAQ) About Starting a Company & CPAs
Q1: If I handle the company registration process myself instead of hiring a CPA, will it save money?
Handling the registration process yourself can save around NT$ 6,000 to 10,000 in agency service fees. However, the mandatory “Capital Verification Audit” still requires paying approximately NT$ 3,000 to 5,000 for a licensed CPA to issue the official audit report. Furthermore, if applications are rejected due to non-compliant Articles of Incorporation or misclassified business scopes, the resulting delays and administrative hassle can cost significantly more in time and effort.
Q2: What is the difference between a Certified Bookkeeper and a CPA? Can I hire a Bookkeeper to start a company?
Certified Bookkeepers can handle routine bookkeeping, tax filing, and general registration changes. However, under the Company Act and the Certified Public Accountant Act, only qualified and actively practicing CPAs hold the statutory authority to sign off on Capital Verification, Financial Audits, and Tax Audits. Partnering with a firm possessing CPA credentials provides a complete, one-stop legal and tax planning infrastructure.
Q3: Does engaging a CPA firm for company formation include trademark application?
Not necessarily. Company incorporation registration (MOEA/Local Government) and trademark registration (Intellectual Property Office) belong to different legal systems. When establishing a company, it is advisable to ask the CPA team to perform a preliminary trademark search to prevent finding out later that your brand name has already been registered by another party.
5. Guan Yu CPA Firm ‧ Based in Taichung, Building Solid Financial & Tax Protection
Launching a startup is more than executing administrative procedures; it is the starting point for building long-term financial health. From initial company registration, CPA capital verification, and trademark IP layout to long-term bookkeeping, tax filing, and corporate tax audit planning, every step requires comprehensive evaluation and expert guidance.
Guan Yu CPA Firm is located at No. 131, Sec. 2, Sanmin Rd., Central Dist., Taichung City, led personally by CPA Kuan-Yu Liao (Master of Accounting, National Taiwan University). We offer transparent pricing structures and cloud-based digital management. We provide in-person consultations in Taichung as well as seamless online agency services across Taiwan to help business owners avoid compliance traps and advance their businesses with peace of mind.
Conclusion: Partnering with a professional CPA team not only ensures smooth capital verification and incorporation, but also lays a solid foundation for your firm’s ongoing tax compliance and business operations!
Ready for Capital Verification, Financial/Tax Audit Evaluation, or Bookkeeping Services?
Schedule a consultation with Guan Yu CPA Firm today. Let our expert team calculate your setup costs and tax planning strategies with full-scope professional advice.
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