resembles the international supervisory framework. The audit quality control regulatory shall be performed at both individual auditor level and firm level. In order to enhance quality and reliability of the
under the good quality control system both at firm level and engagement level. In response to the aforesaid, the SEC has revised rules on granting approval of auditors in its continuing efforts to
Investors (PP-10) Private Placement to Institutional Investors (II) Private Placement to High Net Worth Investors (HNW) Public Offering (PO) Approval Qualifications and approval rules
information to the investors, representing the financial position and operating performance of the entities in the capital market, and is one of the most crucial factors to enhance investor confidence in the
resembles the international supervisory framework. The audit quality control regulatory shall be performed at both individual auditor level and firm level. In order to enhance quality and reliability of the
an affiliated company, but a member of the Audit Committee is prohibited from being a director of a parent company, subsidiary or subsidiary at the same level (sister company) which are listed
trust can sell units to high net-worth investors or general investors (in case of selling to retail investors, listing of the units in the Stock Exchange is required to enhance the liquidity). In case
are to support businesses of different models; enhance competitiveness for the intermediaries; suit respective risk types of different business activities; lessen unnecessary burdens on the business
of an Infrastructure Fund (IFF) and Infra Trust. Regulatory Summary Structure of infra trust The major rules Investments in infrastructure assets A Trust for high net-worth investors vs retail
provision is to ensure that CFOs and chief accountants will consistently enhance their knowledges and competency. In this connection, the SEC issued a practice guideline in attending the training sessions as