capital requirements are also stipulated in the proposed amendments.SEC is now seeking public comments on the revised draft notification on the maintenance of capital which has been refined in certain
received comments and recommendations from the public consultation at the end of 2022, the SEC has refined the wording of the criteria for more clarity. The key points are as follows:(1) Revision of
statement of equity change of the shareholders, and the annual cash flow statement 2015 due to inefficient internal control system with regard to the cost of sales and the inventory of 2014 and insufficient
under percentage of completion method and audits of inventory and cost of sales. These independent audit inspection results could be useful for audit committees when selecting audit firms for listed