a tender offer; Reviewing to comprehend the assumptions, policies and operational plans of the waiver applicant to be able to render opinions to shareholders regarding the reasonableness and
a tender offer; Reviewing to comprehend the assumptions, policies and operational plans of the waiver applicant to be able to render opinions to shareholders regarding the reasonableness and
definition of “executive" means director, manager, or the first four executives succeeding the manager and every person holding the position equivalent to the fourth rank including person holding executive
manager and every person holding the position equivalent to the fourth rank including person holding executive position in Accounting or Finance Department whose rank is not lower than departmental manager
audit firm or equivalent or being a partner of an audit firm or equivalent; (3) having met either of the following audit experiences criteria; (3a) General cases: - having affixed signatures for giving
, managers, or the officers of equivalent positions with different naming of the digital business operators Clarifications on preparation of reports for digital asset operators Related Rules and
, managers, or the officers of equivalent positions with different naming of the digital business operators Clarifications on preparation of reports for digital asset operators Related Rules and
whose license is still valid, being a leader of an audit firm or equivalent or being a partner of an audit firm or equivalent, having met the following audit experiences criteria; - having affixed
equivalent or being a partner of an audit firm or equivalent, having met the following audit experiences criteria; - having affixed signatures for giving audit opinions on financial reports of at least 2