interpretation of the “Executive” in relation to “person holding executive position in Accounting or Finance Department whose rank is not lower than departmental manager” Regarding the Notification of the
or Finance Department whose rank is not lower than departmental manager” Regarding the Notification of the Securities and Exchange Commission No. Kor Jor. 17/2557 Re: Determination of Definitions in
. 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