The objective of this project is to examine around 560 companies. The final report of this project covers the results of examination of total 662 companies during the project period. There are total of 401 companies evading recycle fees, which is 60.57% of total companies being examined. We have fulfilled the project requirement and the total evading recycle-fee discovered is NTD 81,479,012 The year-end project report also incorporates with the comments from companies being examined. We also analyzed those comments in order to provide additional information for future policy amendments. According to the results of the project, we suggest that the examination of future project can be carried out as mentioned below: 1. Execute the auditing work based on the different level-to-level administration concept. 2. Continue to expand auditing & consulting work of a registered company. (1) By the side of auditing ：we could assist the company to fill in the report form, introduce process of pays expenses immediately and announce the new guidance of the Act. For the changes regarding to the partial registrations items, we can also counsels the filling in company registration form, and requests to mail back EPA to handle the change registration. (2) By the side of response：we should report the audit difference summary to EPA every day, in order to follow up short leaks of the amount and related control procedures. (3) By the side of results：we will strengthen the audit counseling record for the company, and give advice for improvement, at the right momnent. We will establish the measurable targets by auditing the company results to judge whether the company intentionally shirks the responsibility for next year’s project.

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