) ​ The Department of Business Development, Ministry of Commerce The Revenue Department, Ministry of Finance International Federation of Accountants International Forum of Independent Audit Regulators

with law controlling business undertaking of such legal entity; (2) not have financial condition that is likely to cause damage or any other circumstances that show its financial hardship; (3) within

- (1) not have financial condition that is likely to cause damage or have any other circumstances showing the holder’s financial hardship; (2) within three years preceding the year of filing application

; (2) not have financial condition that is likely to cause damage or any other circumstances that show its financial hardship; (3) within three years preceding the year of filing application toward the

Commerce; (5) any relevant document specified by the SEC and published in the Government Gazette; Clause 4  When the SEC receives of the application in accordance with Clause 3 and is of the view that the

recent certificate of company registration issued by the partnership and company registrar, the Ministry of Commerce; (5) any relevant document specified by the SEC and published in the Government Gazette