Financial Statement Audit Service Fee Schedule
Financial Statement Audit Service Fee Schedule
1、 Timeline
| Month | Services | Action to be taken by client |
| Oct ~ Dec | ※ Arranging working field period
before year-end. |
※ In response to working field period, preparing for data and document.
|
| Dec | ※ According to the date of inventory physical count of the client, auditors will observe the physical count procedure on the same day. ※Receiving the blank confirmation letter has been stamped by the client. | ※ Arranging the date of inventory physical count and give auditors a notice in the earlier.
※Stamping the confirmation letter. |
| Jan
(Next year) |
※ Sending the confirmation letter out base on client book balance of bank account、A/R、A/P、 Deposit balance、investment account and lawyer’s name and address etc. | ※ Providing the book balance and contact window of bank account、A/R、A/P、 Deposit balance、investment account and lawyer’s name and address etc. on 31st Dec. before 5th Jan. |
| Feb ~ May
(Next year) |
※ Arranging working field period after year-end.
※ Providing the PBC-LIST for client’s preparation. ※ Discussion with the client determines the financial report date. ※ Finalizing and binding up the financial report. |
※ In response to working field period, prepare for data and document.
※Reviewing the draft financial report. |
| Jun
(Next year) |
※ According to the client’s require volume, sent the financial report out. | ※ Receiving the final financial report. |
2、PBC-LIST
| Category
類別 |
Particulars of Documents | 文件明細 |
| Books of Accounts
帳目 |
Ø Financial statement (e.g. balance sheet, income statement and trial balance)
Ø General ledger Ø Details of breakdown (e.g. prepayment, deposit or accruals) Ø Trade debtor ageing report Ø Trade creditor ageing report Ø Fixed asset and stock register Ø All accounting documents covering relevant financial year and 3 months after the year-end date Ø Subsequently settlement date – list or spreadsheet and relevant supporting document |
Ø 財務報表（如資產負債表、利潤表，試算平衡表）
Ø 總帳 Ø 賬務明細（如預付款、保證金或應計費用等） Ø 應收賬款賬齡分析表 Ø 應付帳款賬齡分析表 Ø 固定資產和存貨登記表 Ø 審計年度以及年節日後三個月內的所有會計資料 Ø 隨後年間的收付款日期列表和有關證明文件 |
| Sales
銷售 |
Ø Sale invoices
Ø Customer order documents Ø Delivery notes Ø Packing sheet Ø Transportation documents (e.g. shipping document) Ø Bank paying-in or TT remittance slip Ø Sales/services/commission agreements Ø Receipts to customer Ø Sales register |
Ø 銷售帳單
Ø 客戶訂購單 Ø 發運單 Ø 包裝清單 Ø 運輸單據（如航運文件） Ø 銀行收款確認書或匯款通知書 Ø 銷售/服務/傭金合約 Ø 給客戶的收款確認書 Ø 銷售登記冊 |
| Purchase
購貨 |
Ø Supplier invoices
Ø Purchase orders Ø Acknowledgement/delivery note Ø Transportation documents (e.g. shipping document) Ø Bank paying-out or TT remittance receipt Ø Purchase agreements Ø Receipts from suppliers Ø Purchase register Ø Suppliers’ statements |
Ø 印有供應商公章或簽署的採購單
Ø 訂購單 Ø 驗收單 Ø 運輸單據（如航運文件） Ø 銀行付款確認書或匯款通知書 Ø 採購合約 Ø 供應商收款確認書 Ø 採購登記冊 Ø 供應商對帳單 |
| Cut off Test
(Sales and purchases) 截帳抽查 (銷售及購貨) |
Sales (after year-end date)
Ø First five sale invoices and related Ø Delivery notes Ø Customer orders Ø Shipping documents
Purchases (after year-end date) Ø First five bills from suppliers and related: Ø Acknowledgement of receipts Ø Purchase orders Ø Shipping documents (purchase) |
銷售 (年結日後)
Ø 首五份銷售帳單及相關之 Ø 發運單 Ø 客戶訂購單 Ø 銷售運輸單 採購 (年結日後) Ø 首五份採購單及相關之 Ø 驗收單 Ø 訂購單 Ø 採購運輸單 |
| Category
類別 |
Particulars of Documents | 文件明細 |
| Cut off Test
(Others) 截帳抽查 (其他) |
Ø The first 3 months of bank statement and accounting documents after the year-end date
Ø Financial statement (e.g. balance sheet, income statement) |
Ø 財務年結日後首三個月的銀行月結單和會計資料
Ø 財務報表（如資產負債表、利潤表，試算平衡表） |
| Fixed Assets
固定資產 |
Ø Purchase/sales invoices
Ø Purchase/sales agreements Ø Relevant loan/hire purchase agreement Ø Annual renewal document (car licence, register records of land and property) Ø Payment advices / remittance slips Ø Asset register |
Ø 固定資產採購單和銷售單
Ø 固定資產採購和銷售合約 Ø 與固定資產相關的貸款/租賃合約 Ø 每年更新記錄（如車輛行駛證，土地和財產的登記記錄） Ø 付款通知書/匯款單 Ø 固定資產登記冊 |
| Stock
庫存 |
Ø Stocklist
Ø Subsequent sales invoices Ø Relevant purchase invoices Ø Relevant delivery documents |
Ø 存貨清單
Ø 隨後的銷售發票 Ø 相關的採購發票 Ø 相關的發貨單 |
| Investment
投資 |
Subsidiary/Associated Companies
Ø Incorporation or renewal documents of each of the subsidiary and associated company; Ø Budget Forecast for Future Impairment Provision, audited financial statements and updated management account with company chop and authorized signature; Shares/Options Ø Broker account application agreement Monthly transactions statements |
子公司/附屬公司
Ø 每家子公司及附屬公司之註冊文件或年審文件； Ø 每家子公司及附屬公司之減值分析預測, 印有公章和董事簽署的已審計財務報表及最近期之財務報表。 股票/期權 Ø 投資帳戶申請表 所有股票及期權投資帳戶的月結單 |
| Bank and bank loans
銀行及銀行貸款 |
Ø Bank statements
Ø Bank loan agreements Ø Bank facilities agreements Ø Annual instalment statement of loan repayment Ø Bank advice / remittance slip |
Ø 銀行月結單
Ø 銀行借款合約 Ø 銀行授信函 Ø 銀行借款分期還款表 Ø 銀行水單/匯款單 |
| Other Loans
其他貸款 |
Ø loan agreement
Ø loan confirmation |
Ø 貸款協定
Ø 貸款詢證函 |
| Rental Expenses
租金支出 |
Ø Tenancy/lease agreement
Ø Official receipt / debt note |
Ø 租賃合約
Ø 正式收據/債務票據 |
| Salaries/MPF Contribution
工資/強積金 |
Ø Employer’s Return filed with IRD
Ø MPF Statement |
Ø 提交予稅務局之雇主申報表
Ø 強制公積金單 |
| Other expenses
其他費用 |
Ø Official receipt/invoice/credit note issued by third party
Ø Contracts signed with third party |
Ø 由供應商發出的正式收據/發票/貸項通知單
Ø 與供應商簽署的所有合約 |
| Category
類別 |
Particulars of Documents | 文件明細 |
| Related Party Transaction
關聯交易 |
Ø The amounts and nature of transaction with each related party for the financial year
Ø Outstanding balance as at the year-end date with each related party |
Ø 本財務年度的關聯方之間的往來交易帳目及性質
Ø 年末與關聯方之間交易的往來餘額 |
| Legal Case
法律案件 |
Ø Documents related to all completed and pending legal cases | Ø 所有已完結及未完結法律訴訟之相關文件 |
| Minutes of Meeting
會議記錄 |
Ø All minutes of meetings or written resolutions of of shareholders and directors | Ø 所有股東會及董事會之會議記錄或者書面決議案 |
Note 備註：
Please note this list is not exhaustive and only includes some of the most common accounting documents generated during the course of business. Depending on the actual situation of the company, additional documents may be required.
以上清單並沒有包含審計所需的所有文件。視公司的實際經營情況，增減相應文件。
3、Service Fee and Payment Terms
(1) Service Fee
(a) Service
| Total Assets | Yearly Audit Fee |
| Less than 30 Million / Reaching a certain scale | TWD 20,000 |
| 30 ~ 60 Million | TWD 50,000 |
| 60 ~ 100 Million | TWD 70,000 |
| More than 100 Million | Negotiable |
(b) Trading
| Total Assets | Yearly Audit Fee |
| Less than 30 Million / Reaching a certain scale | TWD 20,000 |
| 30 ~ 60 Million | TWD 60,000 |
| 60 ~ 100 Million | TWD 80,000 |
| More than 100 Million | Negotiable |
(c) Manufacture
| Total Assets | Yearly Audit Fee |
| Less than 30 Million / Reaching a certain scale | TWD 20,000 |
| 30 ~ 60 Million | TWD 70,000 |
| 60 ~ 100 Million | TWD 90,000 |
| More than 100 Million | Negotiable |
Note:
- In the letter No. 10702425340, the so-called “to a certain scale” means that the amount of capital does not reach TWD30 million but the net revenue is TWD 100 million; or the number of employees participating in labor insurance is 100 people. Since 2019, the annual financial statements should be audited by CPA.
- The fee quoted above is based on the practice of accountant and does not include the domestic and international air fare, transportation fee, accommodation fee, official fee, etc.These direct expenses will be paid by our firm and appointed service unit first, then we will report and reimburse on the actual occurrence statistics.
- The following services are ancillary to our service and are not charged separately.
(i) Analysis of financial statements.
(ii) Management letter of internal control (lack of internal control found during auditing process and improvement suggestion).
(iii) Normal taxation, accounting and financial consulting services.
- Both parties fulfil the principle of integrity, our firm ensure to supervise the efficiency of the auditing of our staffs, and your company should also provide all necessary and real information so as to complete the audit successfully.
- The service fee of the quotation contains 5 reports to be provided to your company. If there is a need to increase the number of reports, additional printing and binding fees will be charged. (TWD 200/each)
- Above service fees are tax exclusive, 5% business tax will be added based on the total amount of the bill.
(2) Payment Term
Upon receipt of your entrustment, we will issue an invoice and bank account information to you for your settlement. We require full payment in advance. then KAIZEN will conduct the auditing service in the meantime.
If our service fees have not been settled within one month upon service of notice of collection of fees or presentation of invoice after provision of services, an interest at the rate of 1% per month will be charged from the date of overdue and the right to collect extra costs arising from the overdue payment will be reserved.