required by the SEC.​             2.1.3 Prohibited Characteristics of Auditors  (1) ​​being put under receivership by the court's order; or being an insolvent, incompetent or quasi- incompetent person; (2

of directors and executives of issuing companies.​   ​ Qualifications of a director Not having untrustworthy characteristics. For example: Being an insolvent person or an incompetent person Being

approval is revoked or suspended for the remaining approval period by the SEC.          7.  Prohibited characteristics (1) being put under receivership by the court's order; or being an insolvent

remaining approval period by the SEC.        7. Prohibited characteristics (1) being put under receivership by the court's order; or being an insolvent, incompetent or quasi- incompetent person,  (2)  being