How to do the company's capital verification report? What materials should be provided in the capital verification report?

The capital verification report is a written document issued by a certified public accountant on the basis of verification according to the provisions of the Auditing Standards for Certified Public Accountants in ChinaNo. 1602-Capital Verification. According to the summary of judicial theory, I know that different situations need different information. I sorted out the information and knowledge needed in the capital verification report, such as the input of physical and tangible assets, and the establishment of capital verification business by foreign-invested companies.

Materials required for capital verification:

1, the establishment request report of the audited entity and the approval document of the examination and approval authority;

2. Agreements, contracts and articles of association related to capital contribution signed by investors of the audited entity;

3. The investor's business license as a legal person or the identity certificate of a natural person;

4. The appointment documents and identity certificates of the legal representative of the audited entity;

5. Certificates of designated representatives or entrusted agents of all investors, entrustment documents and identification certificates of representatives or agents;

6. Post-approval notice of the company name approved by the company cancellation authority;

7. The application certificate of the audited entity's domicile and business premises;

8. Reply to the receipt voucher, statement of account (or documents with the same certification effect) and bank confirmation letter issued by the bank;

9. A written explanation of the accounting books of the legally established company and other matters;

10. List of monetary contribution, physical contribution, tangible assets contribution, assets and liabilities related to net assets contribution and paid-in registered capital confirmed by the audited entity;

1 1, other materials related to national laws and regulations.

For investment in physical and tangible assets, the following materials shall also be provided:

1, physical handover acceptance certificate, pricing basis, ownership certificate and physical storage place certificate;

2. Patent certificate, patent cancellation certificate, trademark registration certificate, land use right certificate, real estate license, land red line map and related consent documents allowing capital contribution;

3, the relevant government departments of the high-tech effect review documents;

4. Transfer contract, handover certificate and valuation basis related to the contribution of tangible assets;

5, physical assets, tangible assets and other evaluation reports and the value of assets confirmed by investors;

6. A written statement of the investor's ownership and unsecured assets;

7. The company to be established and its investors have completed the formalities of property right transfer within the prescribed time limit.

To carry out the capital verification business established by a foreign-invested company, the following materials shall also be provided:

1, the consent certificate issued by the examination and approval authority;

2. The Company's Business License as a Legal Person has been revoked by the competent authority;

3. Certificate of cancellation of foreign exchange and certificate of opening a capital account issued by the foreign exchange administration department;

4. If a foreign investor contributes with RMB profits obtained by other foreign-invested enterprises held in China, it shall provide the audited accounting statements and audit reports of the foreign-invested enterprise, the resolution of the board of directors on profit distribution, the consent document of the foreign exchange administration department in the place where the profits are obtained and the tax payment certificate issued by the competent tax authorities;

5. In case of investment in kind, a certificate of wealth value evaluation of foreign investment issued by the local entry-exit inspection and quarantine bureau or other qualified value evaluation institutions recognized by the AQSIQ and the Ministry of Finance;

6. Relevant accounting treatment materials.

To carry out the capital verification business of establishing an unlimited joint-stock enterprise, the following materials shall also be provided:

1, the State Council authorized department or the provincial people's government agreed to the establishment of the audited entity;

2, funded by state-owned assets, approved by the relevant government departments of the audited entity equity setting scheme.

To carry out the capital verification business of the newly established merged company, the following materials shall also be provided:

1, resolutions of the shareholders' meeting or shareholders' meeting of the merging parties on the new merger;

2. The merger agreement signed by the parties to the merger;

3, the relevant government departments agreed to the company merger documents;

4. Announcement of merger;

5. Debt settlement report or debt guarantee certificate of the merging parties;

6. Business licenses of enterprise legal persons of both parties to the merger;

7. Assets appraisal report of the merging parties and the assets value confirmed by the merging parties;

8 balance sheets and property lists of the parties before the merger and the audited entity after the merger;

9. Relevant accounting treatment materials.