duties with efficiency, fairness and transparency;  focuses on promoting and developing the operation of the securities businesses. At present, three associations related to the securities business are as

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