record, affiliation, job positions, work experience, test/training records, certification numbers of locally certified public accountants/international certified public accountants, prohibited

claiming any damages. In this case, neither party can make any further claims against each other. The memorandum of understanding has significant condition that both parties agreed to sell shares in

handled efficiently and timely, disclose such procedures and methods to the general public, and coordinate with members and involved persons to test and review such procedures and methods at least once a