Rule Making Process SHARE : Detail Content ​​​​​​​1. ​​​Assess the importance of matters ​2. Study international supervisory measures and standards ​3. ​Conduct regulatory impact assessment: Analyze the

ago or such behavior is not severe to the extent that the person should not be entrusted to perform duty as auditor of entities in the capital market, the SEC may disregard such facts as a cause for

behavior is not so serious that the person should not be entrusted to perform duty as auditor of businesses in the capital market, the SEC may disregard such facts as a cause for consideration of prohibited

duty as auditor of businesses in the capital market, the SEC may disregard such facts as a cause for consideration of prohibited characteristics of such auditor.​       9. Termination of Approval