determine a violation and take an action on any individual or firm, the SEC would investigate and gather information, facts and evidence concerning the violation. Generally, an alleged offender may clarify or

Reporting and Audit Oversight Regulations SHARE : Detail Content ​​​​​​ ​​​ Financial reporting and audit oversight     Overview of enhancing quality of financial information Financial report is essential

complete a Continuing development course in accounting knowledge for not less than six hours per calendar year.   2. A Scope of Training Course The training course contents should cover essential knowledge