that employment. [M] For the consideration that if controlling the privilege user adequate strictly, the Office shall take the following factor for consideration in generally: ▪ Given approval by the

requirements, and the company shall maintain the duties and responsibilities for disclosing correct and sufficient information to investors for the benefit of their investment decision making. 11 Part 3

correct and sufficient information for supporting the decision to invest. Clause 8 In case a certain fact appears to the SEC Office after an applicant has obtained an approval for offer for sale of newly

be in compliance with the following regulations: 1. there shall be sufficient checks and balances at least in compliance with the regulations under Clause 17; 2. the positions of chairman and manager

’ qualified opinions resulted from limitation on their scope of audit/review. Hence, the auditors were unable to obtain sufficient and appropriate audit evidence with respect to valuation of investment in PT

due to limitation on scope of audit imposed by the company management. The auditor was thus unable to obtain sufficient appropriate audit evidence in relation to investment in Smart Traffic Co., Ltd

the auditor by March 8, 2013. Earlier, the SEC found that the company’s management prevented the auditor to obtain sufficient information and audit evidence necessary for reviewing the financial

The auditor expressed a qualified opinion on COMAN’s interim financial statements for the second quarter of 2024 because the auditor was unable to obtain sufficient, appropriate audit evidence

reporting such incidents to the SEC;            (4) To adjust the applicable scope for investment advisory business operators to ensure that they will be able to implement sufficient controls for managing

violations. In following this manual, if any wrongdoings are found, the business operators are encouraged to report the cases to the SEC and verify that sufficient risk management and control systems have