requires that the auditor of the entities in the capital market be approved by the SEC so that the SEC will be capable of regular monitoring the quality of audit work performed by such auditor, which
Reporting and Audit Oversight > Supporting Accounting Profession to be in line with International Standards Regulations SHARE : Detail Content Financial reporting and audit oversight 1. Supporting
(IFIAR) Financial Accounting Standards Board (FASB) International Accounting Standard Board (IASB) Supporting Accounting Profession to be in line with International Standards Auditor Supervision
for capital market transaction, an appraisal company in capital market and a lead appraiser shall perform duties in accordance with standards and ethics regarding appraisal profession and with
member jurisdictions, which emphasizes the independence from the accounting profession of regulatory body. The Principle was aimed at providing a guideline for IOSCO members to implement their supervisory
, useful to the investors and prepared in compliance with international standards. In so doing, the SEC's operations comprise three perspectives, as follows: 1. Supporting accounting profession to be in line
Federation of Accounting Profession under the Patronage of His Majesty the King, include the following: A course on “CFO Focus on Financial Reporting" organized by the Federation of Accounting Profession
invested securities on a regular schedule. Such incidents are beyond the control of the mutual fund management company and the mutual fund supervisor is informed and acknowledged about the situation. (5) The
business, employee, staff, advisor earning regular monthly salary, controlling person during the period of two preceding years. Relaxation of this requirement is in the case where the person is retired as a