integrity. The SEC also oversees regulatory compliance and enforces the governing laws to ensure that the capital market will be developed toward sustainable growth and generate positive impacts on the

on the approval for the offer for sale of debt securities in a public offering (PO) or the offer for sale  of certain types of debt securities would require credit rating to be arranged by an approved

Fining ​​All the five administered laws stipulate that certain offences could be settled by a criminal fine.The Criminal Fining Committee appointed by virtue of such laws determines the fine. After the

ownership of the business.  Positive gains of the company will also benefit the shareholders. However, the capital increase may cause a dilution effect on shareholders. Therefore, supervision of the program

lecturer or instructor in certain subjects in the courses under item continuing development course can count as official hours required under the condition of continuing development of accounting knowledge