which the auditor is attached as prescribed by the regulations summarized below: Individual Qualifications (1) being a certified public accountant whose license is still valid;  (2) being a leader of an

. Signature of the applicant is required.  Certification of audit firm's leader . Signature of audit firm's leader is required. Form 61-2F Certification and consensus of audit firm  in the form as publicized in

audit firm's leader . Signature of audit firm's leader is required. Form 61-2F Certification and consensus of audit firm in the form as publicized in the SEC's website. Signatures of audit firm's leader