types of businesses which do not need large amount of capital. These new rules can also support development of new business models to better respond to investors’ demands.”The new paid-up registered

know-your-customer requirement or e-KYC via online methods. The use of authentication and verification under the National Digital ID (NDID) system will make it convenient, quick and reliable to open

rules, which contains key points as follows:     (1) Revoking the requirement for notifying details of each advertisement and the associated expenses to the SEC;  (2) Advertisements need to be considered

scores and recommendations are summarized as follows:(1) Client acceptance and continuance (A&C): Some audit firms may need to improve A&C by requiring consideration on all significant information before

1.3 The need for Forestry Criteria ............................................................................................................................................................... 5 1.4