> Management of Mutual Fund > Conversion of a Closed-End to an Open-End fund Regulations SHARE : Detail Content Management of Mutual Fund 13. Conversion of a Closed-End to an Open-End fund (1) The conversion
qualification, work experience and training course in accounting knowledge. 3.2.2 Orientation course in accounting and finance or Continuing development course in accounting knowledge for CFO and Chief
and Audit Oversight > Auditor Supervision Regulations SHARE : Detail Content Financial reporting and audit oversight 2. Auditor Supervision The SEC has put its continuing effort on
under the good quality control system both at firm level and engagement level. In response to the aforesaid, the SEC has revised rules on granting approval of auditors in its continuing efforts to
announcement of the NAV and investment unit values of closed-end funds (5) Calculation and announcement of the NAV, offering and redemption prices of investment units of open-end funds. (6) Uses of decimal
capital (calculation based on the par value); 3) Offering for sale at the price of the fund's NAV on the sale date. (2) Open-end mutual fund: 1) The increases shall be clearly specified in the scheme
NAV on the sale date. (2) Open-end mutual fund: 1) The increases shall be clearly specified in the scheme; 2) The increases shall not make the total investment unit value exceed the registered
investment units 13. Conversion of a Closed-End to an Open-End fund 14. Amalgamation and merger of mutual fund 15. Procedures in a case of defaults of debt instrument issuers 16. Exercise of voting rights