2026 CPA Attestation Fees & Process Guide | Capital, Tax & Financial Audits Explained | Taichung CPA
During the process of operating or establishing a business, business owners frequently hear terms like “Capital Verification Report,” “Financial Audit Attestation,” or “Tax Audit Attestation,” yet often struggle to understand their differences and specific purposes. When is a CPA attestation legally required? What documents are needed for the application process? And what are the estimated market rates in 2026?
A CPA attestation is not only a mandatory requirement for legal compliance, but also a core tool for businesses to build external creditability, secure bank financing, attract foreign investors, and claim legal tax benefits such as the “10-Year Net Operating Loss (NOL) Carryforward” before the National Taxation Bureau. In this article, Guan Yu CPA Firm provides a complete breakdown of the three major types of CPA attestations, their fee structures, and application procedures!
Quick Summary: Capital Verification Attestation is mandatory upon company incorporation or capital increases; Financial Audit Attestation is required upon reaching legal thresholds (NT$30M capital, NT$100M revenue, or 100 employees) or applying for large bank loans; Tax Audit Attestation offers significant tax-saving benefits, including a “10-year loss carryforward” for Profit-Seeking Enterprise Income Tax and higher tax-deductible entertainment expense limits!
1. At a Glance: Comparison of the 3 CPA Attestation Types, Applications & 2026 Estimated Fees
| Attestation Type | Primary Purpose & Benefits | Statutory Thresholds & Applicability | 2026 Estimated Market Fees |
|---|---|---|---|
| Capital Verification Attestation (Capital Audit) |
Verifies that shareholders’ capital contributions are fully paid in, completing company establishment or capital change registration with the MOEA or local authorities. | Mandatory for all Limited Companies and Companies Limited by Shares during incorporation, capital increases, or capital reductions. | Approx. NT$ 3,000 ~ 8,000 / occurrence (Scales with capital amount) |
| Financial Audit Attestation (Financial Audit) |
Independently verifies the truthfulness of financial statements, enhancing credit limits for bank loans and investor trust. | • 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 • Bank loans exceed specific bank thresholds (typically NT$ 30M) |
Approx. NT$ 30,000 ~ 100,000+ / year (Based on business scale and volume of transactions) |
| Tax Audit Attestation (Tax Audit) |
Grants 10-year loss carryforward rights, raises entertainment expense deduction limits, and significantly lowers tax audit selection rates by tax authorities. | • Annual operating and non-operating revenue reaches NT$ 50 million or above (Mandatory) • Startups or growing enterprises seeking to offset future profits against losses from the past 10 years (Voluntary) |
Approx. NT$ 40,000 ~ 120,000+ / year (Based on turnover and accounting complexity) |
2. Standard Operating Procedures for CPA Attestation
1. Open a bank preparatory account; shareholders transfer capital contributions according to their shareholding proportions.
2. Obtain the bank balance certificate and copies of the passbook cover/transaction pages.
3. Submit documents such as the Articles of Incorporation, roster of shareholders, and ID copies to the CPA for audit.
4. The CPA verifies capital flow trails and issues an official “Capital Verification Audit Report.”
1. Initial Assessment & Engagement: Evaluate the soundess of the company’s accounting records and internal controls to confirm the audit scope.
2. Document Submission & Stocktaking: Provide annual balance sheets, income statements, general ledgers, vouchers, withholding certificates, and inventory/fixed asset count records.
3. Substantive Sampling & Adjustments: The CPA team performs accounting sample tests, sends confirmation letters to banks/vendors, and makes tax adjustments.
4. Report Issuance & Tax Filing: The CPA drafts the audit report, signs off, and submits the electronic income tax filing to the National Taxation Bureau or submits it to relevant governing authorities for record-keeping.
3. Frequently Asked Questions (FAQ) for Business Owners
Q1: Can a Certified Bookkeeper conduct capital verification or tax audit attestations for us?
No! According to the Company Act and the Certified Public Accountant Act, only “CPAs who have passed national examinations and hold an active practicing license” possess the statutory right to sign off on Capital Verification, Financial Audits, and Tax Audits. Certified Bookkeepers are legally restricted to routine bookkeeping and general tax filing and cannot issue audit attestation reports.
Q2: If a startup incurs losses in its early years, is it still worth spending money on a “Tax Audit Attestation”?
Absolutely! Many startups incur significant losses in their initial years due to high R&D and marketing expenditures. With a CPA tax audit attestation, these losses can be fully offset against future profits for up to 10 years (e.g., if you make a profit of NT$5 million this year, you can offset it with NT$5 million of certified past losses, reducing your income tax to zero!), saving hundreds of thousands or even millions in taxes.
Q3: Can CPA attestation fees be claimed as legitimate corporate business expenses?
Yes! Professional service fee invoices issued by CPA firms can be fully claimed under “Management & Administrative Expenses / Outsourced Service Fees.” Not only can this be deducted as operating expenses to lower corporate income tax, but the 5% VAT included in the invoice can also be credited against output tax for the current period.
4. Guan Yu CPA Firm ‧ Based in Taichung, Partnering in Your Steady Growth
A CPA attestation is not merely a legal requirement; it is a critical step for businesses to optimize their financial structure, minimize tax risks, and build commercial credibility. From initial company registration and capital verification, preliminary trademark searches and strategic planning, to ongoing routine bookkeeping, tax filings, financial audits, and tax planning, Guan Yu CPA Firm provides comprehensive one-stop professional services.
Guan Yu CPA Firm is headquartered 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 and cloud-based digital management. We provide both in-person consultations in Taichung and seamless online agency services across Taiwan, helping business owners navigate regulatory pitfalls and ensure sustainable, long-term business growth.
Conclusion: Partner with a professional and trustworthy CPA team to endorse your financial reports, allowing your business to move forward steadily on a foundation of legal compliance and tax efficiency!
Ready for Capital Verification, Financial Audits, Tax Audits, or Company Registration?
Book a consultation with Guan Yu CPA Firm today. Let our professional team calculate your attestation fees, tailor your tax planning, and deliver end-to-end advisory services.
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