✔ 最佳答案
It really means the M & A has to be duly signed by the subscriber and his signature has to be witnessed by another person. In this case, that person maybe the limited company managed by your CPA.
You can also see this page in the printed M & A after its incorporation clearly stating out that the signing by the subscriber is duly witnessed by a person or a limited company ( legal person ) with his address being stated as well.
2010-08-11 10:12:15 補充:
依公司註冊處的指引, M&A必需經公司一名創辦成立 核實為真實副本 。 There is no such requirement for a certified copy of the M & A to be filed. It only means a printed copy of the M & A duly executed be filed. Please check it again.