caused by such differences. Clause 18 mutual funds and trusts shall rotate an auditor by complying with the rules prescribed in Paragraph 2, in the occurrence that the auditor has performed his/her duties

from disruptions caused by failures in supporting utilities (e.g., electricity, telecommunications, ventilation and air conditioning); 2. The intermediary should have measures relating to cabling

utilities (e.g., electricity, telecommunications, ventilation and air conditioning); 2. The intermediary should have measures relating to cabling security for protections of power and telecommunications line

, 2018, and September 30, 2018. 6 Market, dated November 20, 2018, both coming into effect January 1, 2019. The new regulations stipulate that listed firms shall rotate auditors who have performed their