in an audiovisual format in a bid to respond to the changing behaviors of investors, who tend to use the Internet more as a channel to receive information and do not spend as much time on reading

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

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