When filing the profit-seeking enterprise income tax return, the sundry statement of changes in the Imputed Credit Account of shareholders, or the undistributed earnings return under a mandate, the CPA shall adopt one of the following methods:

1. Audit and certification: The CPA shall, in accordance with the provisions set out in the Income Tax Act and other relevant laws and regulations, execute necessary auditing procedures on the accounting books and records, vouchers and relevant documentation in connection with the business transactions made in the current year by the mandator with his/her/its related party, the amount of income, the sundry changes in the Imputed Credit Account of the shareholders, the undistributed earnings in the preceding year, and the amount of income tax payable; make proper corrections, adjustments and explanations; prepare complete and accurate working papers; and submit an audit report. In the event of the filing of a profit-seeking enterprise income tax return, sundry statements comparing and analyzing the assets, liabilities, profits and losses in the current and the previous tax periods shall also be annexed to the tax return for examination and verification by the competent tax collection authority.
2. Filing on behalf of the mandator: The CPA shall, in accordance with the provisions set out in the Income Tax Act and other relevant laws and regulations, conduct an overall verification of the accounting books and records, vouchers and relevant documentation in connection with the business transactions made in the current year by the mandator with his/her/its related party, the amount of income, the sundry changes in the Imputed Credit Account of shareholders, the undistributed earnings in the preceding year, and the amount of income tax payable. Necessary adjustments and explanations of any contents thereof not conforming to the statutory requirements shall be made.