registration with corporate registrar and shareholders' list. Signatures of the audit firm's leader and authorized director are required every page. Photocopy of financial statements of audit firm for the 3
registration with corporate registrar and shareholders' list. Signatures of the audit firm's leader and authorized director are required every page. Photocopy of financial statements of audit firm for the 3
Consent of Audit Firm) .pdf file | .doc file 3. Form 61-3 (Notification for Change of Audit Firm) .pdf file | .doc file 4. Background and Details of Applicant Requesting Approval .pdf file
latest three years, or, in case of a registered group of persons, profit and loss statements of the latest three years; (4 ) a profi l e and relevant details of the audit firm; (5 ) a certification and
audit quality control system of the audit firm. As such, the auditing must be carried out under the good quality control system both at firm level and engagement level. In response to the aforesaid, the
of private fund management is a legal entity under Clause 2(1) to (5), but not a branch of foreign commercial bank or a foreign life insurance company licensed under law on commercial banking or law on
of private fund management is a legal entity under Clause 2(1) to (5), but not a branch of foreign commercial bank or a foreign life insurance company licensed under law on commercial banking or law on
at both individual auditor level and firm level. In order to enhance quality and reliability of the financial disclosure system of the entities and auditors, the SEC has revised the rules on approval
is a branch of foreign commercial bank or a foreign life insurance company licensed under law on commercial banking or law on life insurance, such branch of foreign commercial bank or foreign life
Persons for Securitization of 1997 , and the Emergency Decree on Digital Asset Businesses of 2018 . To determine a violation and take an action on any individual or firm, the SEC would investigate and