) ​​checking the basic individual qualifications of the applicant i.e. having extensive audit ​              experience, holding a CPA license, not possessing prohibited characteristics and

) ​​checking the basic individual qualifications of the applicant i.e. having extensive audit ​              experience, holding a CPA license, not possessing prohibited characteristics and

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

determine a violation and take an action on any individual or firm, the SEC would investigate and gather information, facts and evidence concerning the violation. Generally, an alleged offender may clarify or

Individual Clients (SEC Circular  SEC. Thor. 1/2547) To be filed within seven days of the following week.​ ​​Monthly Reports​ ​Unaudited Monthly Financial Statement (Form Bor.Lor. 2 & Bor.Lor. 2/1

Rule Making Process SHARE : Detail Content ​​​​​​​1. ​​​Assess the importance of matters ​2. Study international supervisory measures and standards ​3. ​Conduct regulatory impact assessment: Analyze 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

over five years per period           2.1.2 Qualification of Approved Auditor   ​​​ An auditor to be granted approval by the SEC shall possess qualifications of an individual person and of the firm to

the audit adjustments of listed companies for the year ended 2018 financial statements​ QAQR Questionnaire   ​​The Firm's Risk Assessment Process Governance and Leadership  Relevant Ethical Requirements

-third of its maximum capacity to an​ individual client, or to a group of associated persons, in case that the buyers/end users of product/services are not the government agencies. This is not applied on