work for audit firms having quality assurance system in compliance with professional standards, the SEC regularly inspects the firm?s audit quality to uphold market fairness, ensure proper investor
Foreign Auditor (General case) Application for Approval of Foreign Auditor (In Case of being under supervision of internationally-recognized regulator) No. SEC.KorSor.(Wor) 48/2563 Subject Promotion
(Unofficial Translation) 1 Licensing Manual: Application for Approval of Foreign Auditor (In Case of being under supervision of internationally-recognized regulator) Authority: the Office of the
“home regulator” shall have the same definitions as specified in the Notification of the Capital Market Supervisory Board concerning Provisions relating to Offering for Sale of Units of Foreign Collective
enforce their fiduciary functioning. 11.5 Appointments The way in which individuals are appointed to serve on the governing body should be disclosed to beneficiaries as well as the criteria that are applied
enforcement mechanism on foreign Professionals who are regulated by more than one regulator and the impact of enforcement actions on foreign Professionals undertaken by one regulator to the other regulator (s
person responsible for management of foreign collective investment scheme. “home regulator” means a capital market supervisory agency of foreign country where a foreign collective investment scheme has
person responsible for management of foreign collective investment scheme. “home regulator” means a capital market supervisory agency of foreign country where a foreign collective investment scheme has
capital requirement by taking into account the types of business models as well as the existence of lead regulator (if any). Also, certain conditions and periods of protection have been adjusted in this
, increasing competition, change of behavioural patterns, and changing demands of fundraisers, business operators and investors. As the capital market regulator, the SEC must adjust to these changes without