required by the SEC. 2.1.3 Prohibited Characteristics of Auditors (1) being put under receivership by the court's order; or being an insolvent, incompetent or quasi- incompetent person; (2
being incompetent or bankrupt), board’s roles and responsibilities in accordance with the laws, objectives and company’s regulations and resolutions of the shareholders’ meetings. In addition, the board
being incompetent or bankrupt), board’s roles and responsibilities in accordance with the laws, objectives and company’s regulations and resolutions of the shareholders’ meetings. In addition, the board
of directors and executives of issuing companies. Qualifications of a director Not having untrustworthy characteristics. For example: Being an insolvent person or an incompetent person Being
understanding and public accountability; having no prohibited characteristics such as being under receivership, bankrupt, incompetent or quasi-incompetent by a court order; (6) Having at least one full-time
understanding and public accountability; having no prohibited characteristics such as being under receivership, bankrupt, incompetent or quasi-incompetent by a court order; (6) Having at least one full-time
approval is revoked or suspended for the remaining approval period by the SEC. 7. Prohibited characteristics (1) being put under receivership by the court's order; or being an insolvent
remaining approval period by the SEC. 7. Prohibited characteristics (1) being put under receivership by the court's order; or being an insolvent, incompetent or quasi- incompetent person, (2) being