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

the necessary resources and experienced personnel in order to be able to supervise the operations of the delegated persons, and to formulate the policy in the delegation of other persons to operate a

that plan; (2) designate a unit or personnel as point of contact and report to executives or persons related to the securities clearing house or central securities depository, as the case may be, for