following categories: (1) audit fee (2) non-audit fee In disclosing non-audit fees, specify the types and amounts paid during the past accounting period and those due in the future for the services unfinished

articles or research papers previously prepared and disseminated; (4) an article or research paper which contains a statement indicating the interest, whether directly or indirectly, of the person preparing

(2) non-audit fee In disclosing non-audit fees, specify the types and amounts paid during the previous accounting period and those due in the future for the services unfinished within the period

papers or storage media shall be locked away when not required as well as a clear screen policy such as session time-out or automatic lock screen, to ensure that sensitive or critical information shall not