interpretation of the “Executive” in relation to “person holding executive position in Accounting or Finance Department whose rank is not lower than departmental manager” Regarding the Notification of the
calculation will reflect position risk of assets and cover related business transactions, in line with international standards and the changing market conditions to serve the ongoing business operation and to
start-ups with high potential; (3) From traditional services to high-value services that provide more value creation; and (4) From low-skilled to high-skilled labor with knowledge and expertise. 4
for the audit firms to recruit and retain staff • Skilled non-CPAs professional resources in demand, including forensic experts • Offshoring of services: noted by a call participant as currently not too
Report on Changes of Securities and Derivatives Holding in Reported by Position Reference No. Name of securities/derivatives holder Type of securities and derivatives Transaction Date No. of