AQIs ) 1 % 2564 2563 1 (Leadership Responsibilities for Quality within the Firm) ( ) (1) 2 (Relevant Ethical Requirements) ( ) (3) 3 (Acceptance and Continuance of Client Relationships and Specific

2562 1 (Leadership Responsibilities for Quality within the Firm) ( ) (2) 2 (Relevant Ethical Requirements) ( ) ( ) 3 (Acceptance and Continuance of Client Relationships and Specific Engagements) (1) (3

owner in shares under the fourth paragraph of Section 24, a director, an officer or an employee of such derivatives business operator. Furthermore, the auditor shall also adhere to the ethical code of

(including their controlling shareholders), and asset managers that good corporate governance improves returns and better manages risks has led to a virtuous circle of engagement, dialogue, and governance

philosophical or moral beliefs. The information does not suggest any approval or disapproval on their content from Vigeo Eiris. 9 VE scale of assessment: Isolated / Occasional / Frequent / Persistent 10 VE scale

opinions on auditing for at least five years, resulting in the total period of six years. (5) being able to show his or her affixing of signature in giving opinions on the auditing of at least three

aside reserve capital in compliance with law establishing such legal entity or law controlling business undertaking of such legal entity; (4) being able to show that person who is or will be director

for quality within the firm” and “human resources” elements, as compared to the results from the 2 or 1 cycle. Meanwhile, the “ethical requirements”, an element of observations and further improvement

capital market received “very good” assessment result (10 percent), two of which were small-sized audit firms. The above facts show a positive sign that audit firms in the capital market place a great

contributing to the long-term success and performance of the company. Other factors relevant to a company’s decision- making processes, such as environmental, anti-corruption or ethical concerns, are considered