first four executives succeeding the manager [and every person holding the position equivalent to the fourth rank]" by more than one tier, all higher-level-positions in the same hierarchy pillar must be

equivalent to the fourth rank]" by more than one tier, all higher-level-positions in the same hierarchy pillar must be considered as executive as well. Therefore, both Manager Z and Assistance CFO Y are

. Sales reports – issuers are required to report the sales of debt securities to the SEC within the required timeframe. Post-offering obligations – issuers are required to make complete, timely and accurate

consideration of prohibited characteristics of such auditor.   2.1.4 Post-Approval Duties (1)​ ​​​Complying with the specified rules: ​​​​​performing an audit work in giving opinions on financial statements with

and offering of shares Request for approval Disclosure of information Subscription/ sale and allocation Post-offering duties Request for Approval   Directors, executives and majority shareholders do not

.  Post-Approval Duties         Complying with the specified rules: ​​​​performing audit works with accountability in accordance with the professional code of ethics, professional standards, and other

approval if he/she              wishes to and has to file application and supporting documents in advance before the end of           approval period.      5. Post-Approval Duties         Complying with the