Requirements) Public Interest Entities (PIEs) - 3 - IFAC code of ethics 3 3 (Acceptance and Continuance of Client Relationships and Specific Engagements) 3.4 (Human Resources) - 4 - 3.5 (Engagement Performance

business, restaurants and etc. such products as pies, cookies and bakeries. The Company has a subsidiary, Aurum and Aurum Company Limited (together with the Company, the “Group”) which operates raw material

, restaurants and etc. such products as pies, cookies and bakeries. The Company has a subsidiary, Aurum and Aurum Company Limited (together with the Company, the “Group”) which operates raw material and equipment

. Clause 6 A foreign auditor eligible to be approved under this Notification shall have either one of the following characteristics: (1) being an auditor for Publicly Interest Entities (PIEs) who is under

current consumer trend, the company thus loses the ability to compete in the pastries and bakery businesses to competitors. As a result, branches in locations with high competition lose profit and have to