accounting profession to be in line with international standards To raise the quality of financial information contained in the financial statements of the entities in the capital market, the SEC puts its
rate of the last 1year period from the day the company wishes to raise the rates: (1) Higher than the ceiling rate for < 5%, the company shall notify the unitholders at least 60 days in advance of the
a quantity and complexity of transactions that are sufficient for demonstrating knowledge and capacity of the auditor and audit engagement quality; and - having cumulatively performed audit duties
infrastructure business to raise funds from investors by offering income-producing projects. The proceeds are capitalized in development of new projects, thereby reducing fiscal burdens and public debts while
businesses shall involve a quantity and complexity of transactions that are sufficient for demonstrating knowledge and capacity of the auditor and audit engagement quality; and - having cumulatively performed
business for not less than 1 year during the period of 5 years before filing an application for approval. In this regard, such businesses shall involve a quantity and complexity of transactions that are