past year, there is no record of being ordered to amend its financial statements or to explain or being temporarily banned from trading its listed securities under the Trading Suspension sign (SP), etc

a quantity and complexity of transactions that are sufficient for demonstrating knowledge and capacity  of the auditor and audit engagement quality; and - having cumulatively performed audit duties

businesses shall involve a quantity and complexity of transactions that are sufficient for demonstrating knowledge and capacity of the auditor and audit engagement quality; and - having cumulatively performed

business for not less than 1 year during the period of 5 years before filing an application for approval.  In this regard, such businesses shall involve a quantity and complexity of transactions that are