กำกับดูแลกิจการที่ดีของสากล อาทิ The U.K. Corporate Governance Code (2016), Malaysian Code on Corporate Governace (2012), King Code of Governance for South Africa (2009) และ Integrating Governance for
inspection prior t o approval. (2) Normal: auditors who do not meet the Fast Track qualifications will be inspected by the SEC prior to approval. The inspection may include, but not limited to a