together with supporting documents as per checklists to the SEC. In considering the application, the SEC has two approval systems as follows; (1) Fast Track: auditors who a) are under supervision by an audit
following rules: 1. In case of a mutual fund with investments in infrastructure fund at an average of not less than 80% of the NAV inan accounting period, and must specified name as “ Mutual Fund Investing in
following rules: 1. In case of a mutual fund with investments in infrastructure fund at an average of not less than 80% of the NAV inan accounting period, and must specified name as “ Mutual Fund Investing in
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 certifying financial
be granted approval by the SEC shall possess qualifications of an individual person and of the firm to which the auditor is attached as prescribed by the regulations summarized below: Individual
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
financial statements of the company shall be accurate and reliable, complying with the rules as specified in Section 56 of the Securities and Exchange Act and being audited or reviewed by an SEC-approved
Related Rules and Regulations As the country is in focus on development of several infrastructure projects, an Infrastructure Fund (IFF) has been serving as a significant vehicle in driving the country's
Related Rules and Regulations As the country is in focus on development of several infrastructure projects, an Infrastructure Fund (IFF) has been serving as a significant vehicle in driving the country's
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