Requirements) Public Interest Entities (PIEs) - 3 - IFAC code of ethics 3 3 (Acceptance and Continuance of Client Relationships and Specific Engagements) 3.4 (Human Resources) - 4 - 3.5 (Engagement Performance

business, restaurants and etc. such products as pies, cookies and bakeries. The Company has a subsidiary, Aurum and Aurum Company Limited (together with the Company, the “Group”) which operates raw material

, restaurants and etc. such products as pies, cookies and bakeries. The Company has a subsidiary, Aurum and Aurum Company Limited (together with the Company, the “Group”) which operates raw material and equipment

. Clause 6 A foreign auditor eligible to be approved under this Notification shall have either one of the following characteristics: (1) being an auditor for Publicly Interest Entities (PIEs) who is under