. Sales reports – issuers are required to report the sales of debt securities to the SEC within the required timeframe. Post-offering obligations – issuers are required to make complete, timely and accurate
consideration of prohibited characteristics of such auditor. 2.1.4 Post-Approval Duties (1) Complying with the specified rules: performing an audit work in giving opinions on financial statements with
and offering of shares Request for approval Disclosure of information Subscription/ sale and allocation Post-offering duties Request for Approval Directors, executives and majority shareholders do not
. Post-Approval Duties Complying with the specified rules: performing audit works with accountability in accordance with the professional code of ethics, professional standards, and other
approval if he/she wishes to and has to file application and supporting documents in advance before the end of approval period. 5. Post-Approval Duties Complying with the
the area. Regulatory Summary Status and structure Filing of application for an offer for sale of REIT units General provisions Offer for sale and allocation of units Information disclosure