arising from a deceitful, fraudulent or dishonest act, or having an application for an offer for sale of newly issued securities rejected by the SEC Office on a suspicious ground related to disclosure of
or legal prosecution for an offense concerning property by a relevant agency, only for a cause arising from a deceitful, fraudulent or dishonest act, or having an application for an offer for sale of
arising from a deceitful, fraudulent or dishonest act, or having an application for an offer for sale of newly issued securities rejected by the SEC Office on a suspicious ground related to disclosure of
concerning property by a relevant agency, only for a cause arising from a deceitful, fraudulent or dishonest act, or having an application for an offer for sale of newly issued securities rejected by the SEC
complaint or legal prosecution for an offense concerning property by a relevant agency, only for a cause arising from a deceitful, fraudulent or dishonest act, or having an application for an offer for sale
received normally or by causing the company to lose a benefit that should have been received. (c) having been rejected the approval for an offer for sale of newly issued securities by the SEC Office on a
Activity Report 61En INDEPENDENT AUDIT INSPECTION ACTIVITIES REPORT 2018 INDEPENDENT AUDIT INSPECTION ACTIVITIES REPORT 2018 Executive Summary....................................................................................02 Quality Assurance Review Panel........................................03 Activities for Enhancing Financial Reporting Quality.................................................................................................07 Summary of Audit Inspection Results A. Firm-Le...
an equal amount to the benefit received or should have been received, reimbursement of the investigative expenses incurred by the SEC, and bar from serving as a director or executive in a securities
and engagement level. In 2015, the SEC adjusted the composition of the QARP by including professional practitioners on the panel to benefit from their views on practical issues and to ensure careful
1st quarter 2018. The increase in the cost of sales ratio is due to the increase from the annual increase the employee’s benefit of labor cost. 3. The Group’s selling and administrative expenses for the