Corporate governance (CG) / control of usage of internal information The total number of staff, number of staff in the main fields, accumulated remuneration, labour disputes (if any) Anti-corruption Corporate
main board of foreign stock exchange, shall be granted the approval as foreign auditors in the capital market withoutfull inspection prior t o approval. (2) Normal: auditors who do not meet the
statements of entities whose securities are publicly traded in main board of foreign stock exchange, shall be granted the approval as foreign auditors in the capital market withoutfull inspection prior t o
will be capable of regular monitoring the quality of audit work performed by such auditor, which resembles the international supervisory framework. The audit quality control regulatory shall be performed
audit quality control system of the audit firm. As such, the auditing must be carried out under the good quality control system both at firm level and engagement level. In response to the aforesaid, the
establishing a trust, to filing an application with the SEC for approval of an offer for sale of units of the trust, and to managing the trust. Regulatory Summary Qualifications Main duties of a Trust
found in various jurisdictions raised serious concerns among capital market regulators on the quality of financial statements and more stringent quality control on audit work has been imposed to regain
) have measure to control and manage risks associated with business operation; (4) have effective measure on internal control with respect to business operation; (5) have operational system promptly for
) have measure to control and manage risks associated with business operation; (4) have effective measure on internal control with respect to business operation; (5) have operational system promptly for
. Regulatory Summary Main Duties of a Trustee Ensure that the trust deed is executed in compliance with the laws Appoint a trust manager Prepare a trust property account in separation from any other accounts