cannot be allocated. Conditions for authorizing PP, such as no public advertisements Extension of period and change of price is prohibited. Checklist must be submitted to the SEC with the report of the
Firm Qualifications having audit quality mangement system which is sufficient and reliable for supervising its auditor'work in compliance with the professional standards on a continuous basis. Such
sufficient and reliable for supervising its auditor's work in compliance with the professional standards on a continuous basis. Such audit quality management system shall comply with the international standard