been known to have gigantic impacts even on the global market. To ensure the financial statements of those entities conform to accounting standards, auditing can no longer relies only on individuals but
transfers capital between businesses that need funding both in the public and private sectors with the saving parties who want to invest. This has effectively increased a diversity of alternatives in fund
shareholder in accordance with the form specified by the SEC Office as follows: (1) in case where any person would be major shareholder because company increased its capital, securities company shall file an