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
except for the following cases : (1) The Stock Exchange / the over-the-counter centers are unable to open for normal business; (2) Under one of the following circumstances, and approved by the mutual
except for the following cases : (1) The Stock Exchange / the over-the-counter centers are unable to open for normal business; (2) Under one of the following circumstances, and approved by the mutual
than one percent of the total voting shares. Not being an executive director involved in the management of the business, employee, staff, advisor earning regular monthly salary, controlling person during
required? A: The company secretary may keep important documents in the electronic system; however, the company must comply with the Electronic Transactions Act by, for example, using a clear and regular
required? A: The company secretary may keep important documents in the electronic system; however, the company must comply with the Electronic Transactions Act by, for example, using a clear and regular
and seek regular reports from management. (3) Matters that the board should delegate to management are matters in which the board should refrain from active involvement in normal circumstances
oversight authority that has same auditor oversight standard as that of the SEC, and b) have experience in auditing and certifying financial statements of entities whose securities are publicly traded in
Track: auditors who a) are under supervision by an audit oversight authority that has same auditor oversight standard as that of the SEC, and b) have experience in auditing and certifying financial
, as appropriate. Principle 7.5 The board should ensure the establishment of a dedicated Investor Relations function responsible for regular, effective and fair communication with shareholders and