Foreign Auditor (General case) Application for Approval of Foreign Auditor (In Case of being under supervision of internationally-recognized regulator) No. SEC.KorSor.(Wor) 48/2563 Subject Promotion
> Management of Mutual Fund > Mutual fund performance measurement Regulations SHARE : Detail Content Management of Mutual Fund 3. Mutual fund performance measurement 3.1 Conform to the recognized academic
) (e) financial reporting standards recognized or specified by home regulator, or related laws and relevant rules of foreign country where its business has established, only if the foreign company has
of Appraisal Profession under the first paragraph shall be recognized by the SEC as an appropriate organization for supervising and promoting appraisal profession as prescribed. Related Rules and
that foreign jurisdiction is recognized by the SEC. Report the SEC within 15 days from the outsourcing date and when there is any material changes + submit a summary report to the SEC at a least once a
follows: Participation in training courses or seminars organized by the agencies recognized by the Federation of Accountant Professions as countable hours for attending a course for continuing
oversight system are recognized by the European Commission as equivalence to that of the EU Member States , or iii. an independent audit regulator of a country that has been assessed under
oversight system are recognized by the European Commission as equivalence to that of the EU Member States , or iii. an independent audit regulator of a country that has been assessed under the