The audit report on the departure of the foundation legal person needs to be submitted to the AICPA. The implementation of national laws, regulations, rules and regulations, whether the operation of the competent institution or department is legal and compliant, whether the internal control and risk management of the competent institution or department are effective, and whether there are major cases, major losses or major risks in the competent institution or department. The outgoing audit report also includes: whether I am involved in major related party transactions in the operation of institutions or competent departments, and whether major related party transactions are disclosed according to law. Whether the operation of the board of directors is legal and effective.