of the 2 nd quarterly financial statement or  the audited annual financial statement for the 6 months could be chosen to submit.  In case of choosing to submit the audited annual financial statement

Firm Qualifications   ​having audit quality mangement system which is sufficient and reliable for supervising its auditor'work in compliance with the professional standards on a continuous basis. Such

sufficient and reliable for supervising its auditor's work in compliance with the professional standards on a continuous basis. Such audit quality management system shall comply with the international standard