....................................................... (..........................................................) Certified public accountant No…...………………... Name of audit firm.................................................... Form 61 - 3

the Securities and Exchange Commission I, Mr./Mrs./Ms..........................(FULL NAME) ........................................................................., a certified public accountant No

and Last names CPA License No. Position Approval Period 1. 2. 3. Details of other Certified Public Accountants in the Audit Firm who work on a full-time basis, a total of ............persons Names and

Commission: I, ………(applicant’s name)………., a certified public accountant No.………………..., working with ………….(name of the audit firm)…………., hereby certify as follows: 1. My immediate family members, including

conditions (if any) for submitting an application and granting an approval: 1. The applicant must be a certified public accountant whose license has not expired pursuant to the rules specified by the

capital market shall comply with the following rules: (1) being a certified public accountant whose license is still valid; (2) being a leader of an audit firm or equivalent or being a partner of an audit

) Certificate of Juristic Person Registration or Incorporation Document of Audit Firm with which the Applicant is Affiliated and Shareholders’ List Original: 0 copy Photocopy: 1 copy Remark: Sign to certify on

Countries and their Affiliates, and Internal Audit of the Audit Firm Original: 0 copy Photocopy: 1 copy Remark: Sign to certify by the applicant (if any) - 10) Certified Public Accountant in Foreign Countries

UNOFFICIAL TRANSLATION Certification and Consensus of Audit Firm Date ........ Month ....................... Year ............... Dear Secretary-General of the Office of the Securities and Exchange

academic qualification of a bachelor’s degree in accounting and are members of the FAP, in the total number of not less than five persons who shall work full-time for the audit firm. As for the certified