a quantity and complexity of transactions that are sufficient for demonstrating knowledge and capacity of the auditor and audit engagement quality; and - having cumulatively performed audit duties
environmental responsibilities, using a report framework that is proportionate to the company’s size and complexity and meets domestic and international standards. The company can disclose this information in the
businesses shall involve a quantity and complexity of transactions that are sufficient for demonstrating knowledge and capacity of the auditor and audit engagement quality; and - having cumulatively performed
business for not less than 1 year during the period of 5 years before filing an application for approval. In this regard, such businesses shall involve a quantity and complexity of transactions that are
appointment of such committees depends on the necessity, appropriateness, and complexity of the business. A small company may choose to appoint an ad hoc committee instead to consider a matter on the agenda. A
the real estate ready to produce income shall be > 75% of the total asset value of the trust. The excess of the capital shall be invested in other types of assets* such as government bonds, treasury
effectively. It must comprise at least 5 directors and should not be more than 12 directors, depending on the company’s size, type, and complexity of the business. 3.1.3 The proportion between executive