licensed CPAs or of assistant auditors in such audit firm, do not hold shares of the company or its subsidiaries for which the applicant is the auditor; 3. I or a person with equivalent authority in the
assistant auditors in such audit firm, do not hold shares of the company or its subsidiaries for which the applicant is the auditor; 3. I or a person with equivalent authority in the audit firm, other
directors may use their discretion on the matter. Auditor Q: Why is it a requirement to change auditor? (referring to a person not the office) A: Such requirement is aim to ensure auditor's independence
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directors may use their discretion on the matter. Auditor Q: Why is it a requirement to change auditor? (referring to a person not the office) A: Such requirement is aim to ensure auditor's independence
were raised by the auditor. The said opinion must be submitted to the SEC within 5 working days from the date on which the audit committee considered such report. Previously, the SEC had notified AIE and
(UNOFFICIAL TRANSLATION) (Updated as of 2015) Form 61-1 1. Application for Approval of Capital Market Auditor Date: ............. Month: ......... Year: .......... Dear Secretary-General, Office of
(UNOFFICIAL TRANSLATION) (Updated as of 2015) Form 61-1 1. Application for Approval of Capital Market Auditor Date: ............. Month: ......... Year: .......... Dear Secretary-General, Office of
circumstance, many audit firms in the capital market tend to postpone nomination of persons to apply for approval as auditor in the capital market, which may cause the number of auditors in the capital market
financial statements contain material misstatements, the auditor will ask the client to adjust the financial statements before issuing the final version to the financial statements users. Corporate governance