frameworks. Later, a number of independent audit regulators established in the course of the implementation of IOSCO's Principle of Auditor Oversight co-founded the International Forum of Independent Audit
conditions for public offerings of cross-border mutual funds under the Asia Region Funds Passport (“ARFP"). There are currently 5 participating economies who are signatories to these frameworks, namely
(“ARFP"). There are currently 5 participating economies who are signatories to these frameworks, namely, Australia, Japan, the Republic of Korea, New Zealand and Thailand. The MOC came into effect on 30
participating economies who are signatories to these frameworks, namely, Australia, Japan, the Republic of Korea, New Zealand and Thailand. The MOC came into effect on 30 June 2016 and implemented in 2018