complete a Continuing development course in accounting knowledge for not less than six hours per calendar year.   2. A Scope of Training Course The training course contents should cover essential knowledge

under Clause 3(5) and (6); (3) be able to show that its working capital will be sufficient to cover its projected expenses incurred in connection with business operation as specified in the SEC’s

working capital will be sufficient to cover its projected expenses incurred in connection with business operation as specified in the SEC’s Notification; and (4) have shareholder holding exceeding ten