relating to asset appraisal regarding capital market transaction is significant and has impact on making investment decision of the public, appraisal requires a knowledgeable, capable and responsible person
entities conform to accounting standards, auditing can no longer relies only on individuals but also a team of knowledgeable and competent engagement partner and audit staff working together under a reliable
× Home > Laws/Regulations > Discussion Discussion SHARE : Detail Content The interpretation of the “Executive” in relation to “person holding executive position in Accounting
× Home > Laws/Regulations > Discussion Discussion SHARE : Detail Content The interpretation of the “Executive” in relation to “person holding executive position in Accounting
with an electronics platform in rendering services. An arrangement of knowledgeable and competent staffs is required for taking part in determining processes and factors to select products on the
with an electronics platform in rendering services. An arrangement of knowledgeable and competent staffs is required for taking part in determining processes and factors to select products on the
specialist, having verified that the person is truly knowledgeable and competent in that field. FAs shall have a supervisor, who was approved by the SEC, co-sign to certify completeness of information provided
specialist, having verified that the person is truly knowledgeable and competent in that field. FAs shall have a supervisor, who was approved by the SEC, co-sign to certify completeness of information provided
conflicts of interests effectively. (2) Where the person appointed as a fund manager is an employee of the mutual fund management company, the designated employee must hold a position which will not cause
conflicts of interests effectively. (2) Where the person appointed as a fund manager is an employee of the mutual fund management company, the designated employee must hold a position which will not cause