supervision 2.6 Quality Assurance & Review  Increasingly, complicated transactions in the financial market especially those in connection with listed companies and intermediaries such as securities houses have

firm that the applicant is attached with whether such system is in accordance with the ISQM 1, ask the applicant for clarification on any issues found from the review of the audit works and inspect of

in accordance with the ISQM 1, ask the applicant for clarification on any issues found from the review of the audit works and inspect of the audit quality management system.​ The SEC will notify the