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
applicant has registered with about the qualifications of the applicant, review audit works of the applicant whether it is in compliance with the ISAs, inspect audit quality management system of the audit
applicant, review audit works of the applicant whether it is in compliance with the ISAs, inspect audit quality management system of the audit firm that the applicant is attached with whether such system is