financial statements of the company shall be accurate and reliable, complying with the rules as specified in Section 56 of the Securities and Exchange Act and being audited or reviewed by an SEC-approved
entities conform to accounting standards, auditing can no longer relies only on individuals but also a team of knowledgeable and competent engagement partner and audit staff working together under a reliable
equal access to information. Information must be accurate, reliable, adequate and timely. In addition, information should be both financial and non-financial which reflects the strengths and weaknesses of
financial advisory functions which are precise, reliable, secure and sufficient in accordance with the professional standards and ethics; (4) Having no prohibited characteristics specified such as having
financial advisory functions which are precise, reliable, secure and sufficient in accordance with the professional standards and ethics; (4) Having no prohibited characteristics specified such as having
prohibited characteristics or prohibited behaviors as prescribed by the SEC. Audit Firm Qualifications having audit quality control system which is sufficient and reliable for supervising its
characteristics or prohibited behaviors as prescribed by the SEC. Audit Firm Qualifications having audit quality control system which is sufficient and reliable for supervising its auditor's work in compliance