substantive conditions that the reports do not meet the standards / limited in scope by the company or the executives. There is no reason to doubt that the information being disclosed is incomplete or
comply with the decision of the board of directors. For instance, an internal auditor may be assigned to monitor the allocation, etc. 2. Proportion of IPO shares being allocated Sponsors: not more
information to restructure the contribution in such conditions as may be beneficial to the executives. The purchase date must be clearly specified in order to avoid any doubt whether internal information is
Qualifications (1) being a certified public accountant whose license is still valid; (2) being a leader of an audit firm or equivalent or being a partner of an audit firm or equivalent; (3) having met either of
application in accordance with the fast track rule must meet the prescribed criteria, for instance, during the past year, there is no record of being ordered to amend its financial statements or to explain or
person holding executive position as a division manager or an equal position responsible for the working field of asset appraisal, possess prohibited characteristics as prescribed; Not being ordered by the
qualification meet with Fast Track Approval Conditions Foreign auditor to be approved by the SEC under fast track approval system shall hold all of the following qualifications; being an auditor who, in
following qualifications; being an auditor who, in accordance with foreign laws, is eligible to perform audit and certify financial statements of a foreign entity whose securities are publicly traded in the
untrustworthy characteristics. 5. No record of breaches of regulations and laws (i.e. being currently subject to a criminal complaint or legal prosecution for an offense concerning property by a relevant agency
report of the sale results within 15 days. ESOP Rules Can be divided into two cases according to the effects on shareholders: In case of a possible high dilution effect: Means the number of shares being