severe damage or a negative impact on public interest, or when a chance to clarify cannot be given to the alleged offender per se. If the gathered evidence presents a sufficient ground for enforcement, 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
are not standard transactions with an amount which is too high in comparison to the company's size. Evaluate the sufficiency of the internal control system at least once a year. Qualifications of