supervision 2.6 Quality Assurance & Review  Increasingly, complicated transactions in the financial market especially those in connection with listed companies and intermediaries such as securities houses have

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 audit duties

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

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