a quantity and complexity of transactions that are sufficient for demonstrating knowledge and capacity  of the auditor and audit engagement quality; and - having cumulatively performed audit duties

businesses shall involve a quantity and complexity of transactions that are sufficient for demonstrating knowledge and capacity of the auditor and audit engagement quality; and - having cumulatively performed

business for not less than 1 year during the period of 5 years before filing an application for approval.  In this regard, such businesses shall involve a quantity and complexity of transactions that are

such securities company fails to rectify such matter within the aforementioned period, the SEC shall be empowered to order such securities company not to expand its business or suspend its business