deficiencies effectively because they took on audit engagements in excessive quantity and complexity beyond the capability of experienced personnel to perform quality audit work in accordance with the

maintaining a robust and well-balanced financial reporting ecosystem. More efforts will be given to the development and quality improvement of all parties involved in the preparation of financial reporting. The

complexity. Insufficient audit fees mean inadequate resources, which inevitably leads to long and strenuous work hours at all levels of the audit personnel. This eventually results in high turnover of audit

information on their CFOs and accountants with regard to their education, accounting training and work experiences.The new qualification criteria would build a robust foundation for qualified CFOs and

COVID-19 situation but also to build a robust foundation for generating growth and prosperity in the long run. _______________________

core objective of building a robust foundation for the financial reporting ecosystem, with a special focus on extending the efforts in promoting stakeholders’ better understanding of their roles and the

and withdrawing digital assets. Meanwhile, the company may consider accepting new clients as deemed appropriate and sufficient by taking into account the characteristics, size, volume, complexity and

and oversight that suitably apply to licensed corporations of different risk levels as well as diverse natures of business operation, organizational structure, business size, and complexity of the used

Complex Instruments Type 2 is allowed to give advice to investors about capital market products with non-complex features and investment units or debt securities with high risks or complexity, e.g

Investment Banking Club who have actively participated and contributed to our collaborative efforts to develop a reliable capital market as a robust fundraising platform that enhances the business sector’s