position to the fourth executive, and shall include the persons holding an executive position in accounting or finance at a managerial or equivalent or higher level; “listed company” means a company having
systems: the case of sarbanes-oxley internal control reports." MIS Quarterly 36(1): 179-204 • Grant, G. H., et al. (2008). "The effect of IT controls on financial reporting." Managerial Auditing Journal 23
persons with managerial authority who are responsible for managing private fund for legal entity under the first paragraph shall also have qualifications specified under Sub-clause (3) and (4) Where the
, manager or person with managerial authority who is responsible for the applicant’s undertaking of securities business has qualifications and does not have any prohibited characteristics under Section 103
audited financial statements as audited by the certified public accountant has not yet been available. GSG only has the managerial financial statement prepared by its management which demonstrates only
as the "Hot Line" to handle public inquiries in certain circumstances. In 2007, the SEC Help Center received 2,219 inquiries and 378 complaints. The most frequent issues of complaint were those in
with the situation. And able to handle various situations the company expected that the overall situation in the second half of this year will be better than the first half. The company has 12 projects
continuously improve the operation pattern to keep up with the situation and able to handle various situations The Group expected that the overall situation in the second half of this year will be better than
legal entity; (4) Being able to show that person who is director, manager or person with managerial authority being responsible for the applicant’s undertaking of derivatives business has qualifications
undertaking of such legal entity; (4) Being able to show that person who is director, manager or person with managerial authority being responsible for the applicant’s undertaking of derivatives business has