Pursuant to Section 89/25 of the SEA, the auditor has the duty to report suspicious circumstances that were found from the audit in accordance with the auditing standards. SEC therefore proposes
auditor, which impose requirements for information technology governance and auditing of audit firms by IT specialists to ensure that risk management in the use of information technology in audit firms
Exchange Commission: As I, …….….(name)………………, a certified public accountant No….…..., have been approved by the SEC Office to be an auditor of the business specified in Clause 3 of the Notification of the
(UNOFFICIAL TRANSLATION) (Updated as of 2015) Form 61-1 1. Application for Approval of Capital Market Auditor Date: ............. Month: ......... Year: .......... Dear Secretary-General, Office of
Commission under the Notification governing approval for auditor shall apply to a certified public accountant who is approved under Clause 2 mutatis mutandis . Clause 4. In case where any auditor under Clause
Commission under the Notification governing approval for auditor shall apply to a certified public accountant who is approved under Clause 2 mutatis mutandis. Clause 4. In case where any auditor under Clause 2
auditor and the power of the Office of the Securities and Exchange Commission under the Notification governing approval for auditor shall apply to a certified public accountant who is approved under Clause