not be a director, officer or employee of the securities company. The securities company shall publish its balance sheet and profit and loss account prepared in accordance with the first paragraph for

opinion by an auditor approved by the Office, and such auditor must not be a director, staff member or employee of such securities company. The auditor of the private fund must adhere to the code of conduct

must be audited and given opinion by an auditor approved by the SEC Office, and such auditor must not be a director, an officer, or an employee of a trustee. The financial statements under the first

securities; 2. director and employee of issuing company or subsidiary of issuing company as approved by the board of directors or the resolution of the shareholders’ meeting of issuing company; 3. creditor of

definitions in notifications relating to issuance and offer for sale of securities; 2. a director and an employee of a securities issuer or its subsidiary company as approved by the board of directors or

2000 shall be repealed. Clause 2. In this Notification, “Mutual fund manager” means a director or an employee of a management company who is authorized by the management company to make decisions

line of work relating to capital markets according to Clause 7; (3) a person to be appointed shall not be a director, executive, or employee for another company which undertakes business similar to or in

with Firm : Has any former director or employee of any audit client joined the audit firm in the last two years? What was the person’s role at the audit client and what is the person’s role in the firm

relating to capital markets according to Clause 8; (3) a person to be appointed shall not be a director, executive, or employee of another company and shall not be a derivatives investment manager for any

and issuance of debenture, etc. (e) Payment of additional remuneration to the director of the company, the offering of securities to the director and employee of the company (f) Processing transaction