. The following diagram summarizes discrepancies and similarities of an Infrastructure Fund (IFF) and Infra Trust. Regulatory Summary Structure of infra trust The major rules Investments in
serves not only as a fund mobilizing alternative for the public and private sectors but also an investment choice for all types of investors. The following diagram summarizes discrepancies and similarities
resembles the international supervisory framework. The audit quality control regulatory shall be performed at both individual auditor level and firm level. In order to enhance quality and reliability of the
enhance audit quality of financial statements of entities under the SEC oversight to ensure confidence on financial reporting disclosed to the public. The SEC requires the auditor in the capital market to
information to the investors, representing the financial position and operating performance of the entities in the capital market, and is one of the most crucial factors to enhance investor confidence in the
are to support businesses of different models; enhance competitiveness for the intermediaries; suit respective risk types of different business activities; lessen unnecessary burdens on the business
provision is to ensure that CFOs and chief accountants will consistently enhance their knowledges and competency. In this connection, the SEC issued a practice guideline in attending the training sessions as