/News_Detail.aspx?SECID=6609 SEC pubic hearing on draft amendment to financial reporting rules Professions (FAP);?2.? To accommodate the electronic filing (e-filing) system of the Department of Business Promotion

focus on auditor supervision and audit quality promotion. Among other key activities, the SEC will cooperate with the Federation of Accounting Professions under the Patronage of His Majesty the King (FAP

Professions (FAP); (b) professional code of ethics established by the International Federation of Accountants (IFAC) in cases where the FAP has not established or revised its professional code of ethics in

Federation of Accounting Professions (FAP); 2. The applicant must have the following qualifications as specified in the governing Notification: 2.1 having performed audit work and affixed signature to express

Office. (3) “code of ethics for professional accountants” means: (a) code of ethics for professional accountants established by the Federation of Accounting Professions (FAP); (b) code of ethics for