information to the investors, representing the financial position and operating performance of the entities in the capital market, and is one of the most crucial factors to enhance investor confidence in the
) Group 2: Constituting an unfair advantage over investor by exploiting the inside information 2.1 Trade securities by using inside information (Section 242) Offender Person who knows or possesses
. However, the company must comply with the following conditions: It must comply with the rules on the protection of investor (ESOP rules). It must be approved by the shareholders' meeting and the sale must
/Pages/LawandRegulations/IndependentAuditOversight.aspx English (United States) AuditorAccountRegulatorySummary Qualifications (1) having audit quality control system which is in compliance with the
eligible collective investment schemes among APEC member economies while ensuring investor protection in the economies participating in the ARFP. The ARFP allows units of funds authorized in a participating
Asia-Pacific Economic Cooperation (APEC) that aims to facilitate cross-border offerings of eligible collective investment schemes among APEC member economies while ensuring investor protection in the
for Sale of Investment Units of Retail Fund, Mutual Fund for Accredited Investor and Mutual Fund for Institutional Investor Form 123-1 (Enclosed to the Notification of the Office of Securities and
mutual fund in compliance with the accounting standards prescribed by related regulations on accounting. The financial reports must be audited and given opinions by the auditors who has been approved by
fund 4.1 A mutual fund management company shall prepare the financial statements of the mutual fund in compliance with the accounting standards prescribed by related regulations on accounting. The