found in various jurisdictions raised serious concerns among capital market regulators on the quality of financial statements and more stringent quality control on audit work has been imposed to regain
wider scale. Thus, the SEC gives serious consideration to law enforcement under the principles of (1) disgorgement, (2) discipline and (3) deterrent. Enforcement information is disclosed to the public on
against corruption Corruption is a global phenomenon, particularly in developing economies where a large, various number of factors are causative to corruption. Such negative environment is a serious
behavior is not so serious that the person should not be entrusted to perform duty as auditor of businesses in the capital market, the SEC may disregard such facts as a cause for consideration of prohibited
) dishonest or deceitful acts; or aiding or abetting thereof. If the aforesaid behaviors occurred more than 10 years ago or such behavior is not so serious that the person should not be entrusted to perform