customer since 2008. On April 24, 2011, {A} sent a letter that she accepted the trading decisions without the client's instructions. In addition, she had been authorized by her client to make securities

securities trading orders from persons being neither account owner nor account owner's appointee; and failing to keep a complete record of trade order instructions; in violation of Clause 20(2) and (3) of the

authorization that {A} had obtained  to make securities trading decisions on the clients' behalf.In performing their duties, investment consultants  can send trading orders only when obtaining instructions from

indicated impressive improvement in terms of audit manuals and audit programs for most of the audit firms. Nonetheless, more emphasis on some areas is needed, such as planning and risk assessment as well as

time, when informing company account profile change] 3 Manual on Electronic Transmission of Information or other related manuals provided on the SEC Office’s website (“Manuals”) and we agree to abide by

Electronic Transmission of Information or other related manuals provided on the SEC Office’s website (Manuals) and we agree to abide by the Standard Procedures and Manuals in all aspects. In the event that the

Procedures) and the Usage Manual on Electronic Transmission of Information or other related manuals provided on the SEC Office’s website (Manuals) and we agree to abide by the Standard Procedures and Manuals

instructions from the clients.  They cannot make securities trading decisions on behalf of clients, regardless of the client's permission. In this regard, the actions of {B} and {A} were deemed as obtaining

responsible for the operation of the reporting entity?s orders or action, failure to give instructions or perform their duty, such person may also liable to the penalty under the said Acts.SEC Secretary-General

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