Enterprises that need to be audited:

1. One-person limited liability company (that is, a natural person sole proprietorship or a private limited liability company);

2. Foreign-funded enterprises, listed Co., Ltd.;

3. Companies engaged in finance, securities, and futures;

4. Enterprises with long-term debts or losses;

5. Companies including insurance, venture capital, capital verification, appraisal, guarantee, real estate brokerage, entry-exit intermediary, expatriate labor service agency, and enterprise registration agent;

6. Companies whose registered capital is not fully paid in installments;

7. Companies that have committed illegal acts of falsely reporting registered capital, making false capital contributions, or withdrawing capital within three years.