working hours of the associations for inspections. The related persons should facilitate assistance and convenience reasonably. The associations shall prepare and maintain a copy of a membership register at

on the approval for the offer for sale of debt securities in a public offering (PO) or the offer for sale  of certain types of debt securities would require credit rating to be arranged by an approved

Fining ​​All the five administered laws stipulate that certain offences could be settled by a criminal fine.The Criminal Fining Committee appointed by virtue of such laws determines the fine. After the

lecturer or instructor in certain subjects in the courses under item continuing development course can count as official hours required under the condition of continuing development of accounting knowledge