qualification, work experience and training course in accounting knowledge. 3.2.2 Orientation course in accounting and finance or Continuing development course in accounting knowledge for CFO and Chief
and Audit Oversight > Auditor Supervision Regulations SHARE : Detail Content Financial reporting and audit oversight 2. Auditor Supervision The SEC has put its continuing effort on
under the good quality control system both at firm level and engagement level. In response to the aforesaid, the SEC has revised rules on granting approval of auditors in its continuing efforts to
be classified into different classes, provided that the rights and benefits of the same investment units class are reasonably equally determined. (Classifying investment units by asset types is
interests Conflict of interests Solutions Related party transactions The pricing of the RPT must be determined with reference to the market price; A clear contract and policy is made; Fair
transactions vs. transactions with an outside party. Fairness of pricing and conditions for transactions: Fairness of pricing and other consideration determined by comparing various types of calculation methods