) ​ The Department of Business Development, Ministry of Commerce The Revenue Department, Ministry of Finance International Federation of Accountants International Forum of Independent Audit Regulators

Commerce; (5) any relevant document specified by the SEC and published in the Government Gazette; Clause 4  When the SEC receives of the application in accordance with Clause 3 and is of the view that the

, Australia, Japan, the Republic of Korea, New Zealand and Thailand. The MOC came into effect on 30 June 2016 and implemented in 2018.  Please  click here  for the MOC and its Annexes. For further detail about

(“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

recent certificate of company registration issued by the partnership and company registrar, the Ministry of Commerce; (5) any relevant document specified by the SEC and published in the Government Gazette

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