with other criteria pursuant to Section 56 of the Securities and Exchange Act (including the case where a company limited is transformed into a public company limited). Audit reports do not have the
56 of the Securities and Exchange Act and being audited or reviewed by an SEC-approved auditor. 3.1.1 Preparation and submission of financial statements for a public limited company applying
holding executive position in Accounting or Finance Department whose rank is not lower than departmental manager" already falls within the scope of “the first four executives succeeding the manager and
supervisor, who was approved by the SEC, co-sign to certify completeness of information provided in the applications, filings, reports and all document submitted to the SEC. Scope of works 1. Issuance and
supervisor, who was approved by the SEC, co-sign to certify completeness of information provided in the applications, filings, reports and all document submitted to the SEC. Scope of works 1. Issuance and
than departmental manager" already falls within the scope of “the first four executives succeeding the manager and every person holding the position equivalent to the fourth rank", the departmental
the public. A listed company must use proceeds from the approved offering of shares in accordance with the objectives of the capital increase indicated in the notice calling shareholders' meeting. A
auditor's scope of audit is limited by any act or omission to act of issuers' directors or executives (except for offering by foreign governments). 4. The issuers shall not fail to file the financial
standards that are acceptable to lead regulator and there shall be no expression of opinion that the auditor's scope of audit is limited by any act or omission to act of issuers' directors or executives. 2
must also take into account the protection of investors. Regulatory Suumary The criteria for approving ESOP apply to the following business and securities: Business: Public company limited incorporated