first four executives succeeding the manager [and every person holding the position equivalent to the fourth rank]" by more than one tier, all higher-level-positions in the same hierarchy pillar must be
equivalent to the fourth rank]" by more than one tier, all higher-level-positions in the same hierarchy pillar must be considered as executive as well. Therefore, both Manager Z and Assistance CFO Y are
and offering of shares Request for approval Disclosure of information Subscription/ sale and allocation Post-offering duties Request for Approval Directors, executives and majority shareholders do not
the Financia Stability Assessment Program (FSAP) and earned the assessment results on the topic relating to auditing at least "broadly implemented" level 2.8.3 Approval
Financia l Stability Assessment Program (FSAP) and earned the assessment results on the topic relating to auditing at least "broadly implemented" level 2.8.3 Approval Process
from 1 January 2018 onward) - In case of using the examination results of CISA Level 1 or higher , CFA Level 1 or higher, FRM or CFP
from 1 January 2018 onward) - In case of using the examination results of CISA Level 1 or higher , CFA Level 1 or higher, FRM or CFP
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
. Sales reports – issuers are required to report the sales of debt securities to the SEC within the required timeframe. Post-offering obligations – issuers are required to make complete, timely and accurate
under the good quality control system both at firm level and engagement level. In response to the aforesaid, the SEC has revised rules on granting approval of auditors in its continuing efforts to