(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
two previous years. Participants will be incubated with advice in technology and fintech startups from teams of successful and experienced experts, while being educated the related supervision. This
been [i] approved to establish or [ii] registered or [iii] managed by CIS operator being under the supervision of such agency. Clause 3 This Notification shall be applicable to a securities company
> Financial Reporting and Audit Oversight > Auditor Supervision > Handbook for approval of foreign auditors Regulations SHARE : Detail Content Financial reporting and audit oversight 2. Auditor
as follows; (1) Fast Track: auditors who a) are under supervision by an audit oversight authority that has same auditor oversight standard as that of the SEC, and b) have experience in auditing and
worth investors or big retail investors shall be approved by the SEC Office if the following criteria are met: (1) having the CIS operator who meets the following conditions: (a) being under supervision
directors, managers or persons with power of management of the management company who manages the mutual fund under its supervision. (5) Not being involved in the management of any mutual fund in such a way
the supervision of an internationally recognized audit regulator, in compliance with the rules under Clause 7; (2) being in cases other than (1) subject to the provisions under Clause 8. Clause 7 A
Public Offering for Sale of Securities as long as the scheme is in keeping with the following conditions: (1) being subject to supervision of home regulator which has jointly signed with the SEC Office in