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
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
securities or other assets as payment in lieu of cash. The conditions and procedures must be clearly specified in the scheme. (4.3) Retirement fund (RMF) shall be an open-end fund only. (5) Increasing the
securities or other assets as payment in lieu of cash. The conditions and procedures must be clearly specified in the scheme. (4.3) Retirement fund (RMF) shall be an open-end fund only. (5) Increasing the
which the auditor is attached as prescribed by the regulations summarized below: Individual Qualifications (1) being a certified public accountant whose license is still valid; (2) being a leader of an
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preparation and submission of financial statements The financial statements and consolidated financial statements of the company shall be accurate and reliable, complying with the rules as specified in Section
the applicant possesses prohibited characteristics as prescribed; Not appearing that its directors, manager and person holding executive position as a division manager or an equal position responsible
general public. Furthermore, we encourage uses of FinTech to generate financial solutions, and to serve as an aiding tool for financial planning under the framework “Five Steps to Investment with