) ​ The Department of Business Development, Ministry of Commerce The Revenue Department, Ministry of Finance International Federation of Accountants International Forum of Independent Audit Regulators

imposed when the SEC is granted an approval of the Civil Sanction Committee, which comprises five members, namely:        (1) the Attorney-General;        (2) the Permanent Secretary of the Ministry of

Commerce; (5) any relevant document specified by the SEC and published in the Government Gazette; Clause 4  When the SEC receives of the application in accordance with Clause 3 and is of the view that the

recent certificate of company registration issued by the partnership and company registrar, the Ministry of Commerce; (5) any relevant document specified by the SEC and published in the Government Gazette