likely to be dishonest; (9) made any material false statement or acted knowingly to conceal any material which should have been expressly disclosed [in order to make such statement not misleading], in
complaint or legal prosecution for an offense concerning property by a relevant agency, only for a cause arising from a deceitful, fraudulent or dishonest act, or having an application for an offer for sale
entrust a reliable person to handle the document keeping task on his or her behalf, but the legal liabilities remain with the company secretary. Q: Is it permissible for the chairperson to authorize a
to support such policy? 3. Has the company's inspection ever revealed dishonest acts of its employees or executives? If so, how has the company dealt with such cases? And what are the company's
charge; otherwise, a civil lawsuit is an option. The SEC has no authority to handle a claim for compensation or proceed with a civil dispute. Should you need legal advice on such matters, please contact a
offences: ● dishonest acts in relation to accounting professions; ● an offence regarding documents or accounts as specified, for example, by Section 312 of the Securities and
or omits to act in order to obtain unlawful gains.) Section 312 (Director or manager permits another to commit dishonest act in the account or document) and; Section 313 (Increasing penalties for
arising from a deceitful, fraudulent or dishonest act, or having an application for an offer for sale of newly issued securities rejected by the SEC Office on a suspicious ground related to disclosure of