are to support businesses of different models; enhance competitiveness for the intermediaries; suit respective risk types of different business activities; lessen unnecessary burdens on the business
resembles the international supervisory framework. The audit quality control regulatory shall be performed at both individual auditor level and firm level. In order to enhance quality and reliability of the
enhance audit quality of financial statements of entities under the SEC oversight to ensure confidence on financial reporting disclosed to the public. The SEC requires the auditor in the capital market to
information to the investors, representing the financial position and operating performance of the entities in the capital market, and is one of the most crucial factors to enhance investor confidence in the
resembles the international supervisory framework. The audit quality control regulatory shall be performed at both individual auditor level and firm level. In order to enhance quality and reliability of the
) receiving proceeds transferred from provident funds (PVDs) or other RMF; (3) Other cases of unitholding for a consecutive period of not over one year, except that the SEC has granted a relaxation as deemed
) receiving proceeds transferred from provident funds (PVDs) or other RMF; (3) Other cases of unitholding for a consecutive period of not over one year, except that the SEC has granted a relaxation as deemed
unitholders The unitholders are investors who transferred from PVD. ( 6 ) A ny other conditions as approved by the SEC and such classification is practical and for the interest of the unitholders in general
grounds to suspect that the directors, executives, and major shareholders having other interest which may be in conflict with the best interest of the business or having benefits transferred from the
unitholders The unitholders are investors who transferred from PVD. ( 6 ) A ny other conditions as approved by the SEC and such classification is practical and for the interest of the unitholders in general