businesses shall involve a quantity and complexity of transactions that are sufficient for demonstrating knowledge and capacity of the auditor and audit engagement quality; and - having cumulatively performed

) 6 Litigation Support: Does the firm provide litigation support services? If so, would it involve the estimation by the firm of the likely outcome of the matter that could be material to the amounts

management nature? Has the firm acted for audit client in court regarding tax (advocacy role) 6 Litigation Support: Does the firm provide litigation support services? If so, would it involve the estimation by

business for not less than 1 year during the period of 5 years before filing an application for approval.  In this regard, such businesses shall involve a quantity and complexity of transactions that are

should involve the board of directors' consideration and decision making. Board Remuneration   Q: Is a small company required to appoint the Nomination Committee and the Remuneration Committee? A: The

inform suspicious circumstance that may involve illegal activities to the appropriate public authorities as specified by law. Therefore, it may not be considered that information disclosure is in

competition law. However, if co-operation does not involve issues of corporate control, or conflict with concerns about market efficiency and fairness, the benefits of more effective ownership may still be

small and mid-cap companies, which involve additional risks such as limited liquidity and greater volatility. The Fund invests in securities outside of the U.S. which involve greater volatility and

and investors to the table, but evolve over time as methods and reporting practices improve. For example, criteria that involve project-specific impact assessments, although the most rigorous, are

longer be current, (ii) estimates that may involve highly subjective assessments and (iii) models that may change from time to time and be different from the assumptions and models used by other persons