such person. SECTION 63 Where it is necessary to obtain computed data for the execution of his duties, a competent official shall request the competent official under the law relating to Computer Related

person. SECTION 63 Where it is necessary to obtain computed data for the execution of his duties, a competent officer shall request the competent officer under the law relating to Computer Related Crime to

appoint competent officers to perform duties in accordance with this Act. Such ministerial regulations shall come into force upon publication in the Government Gazette.

fund, the Government Pension Fund, provident fund or any other legal entities as specified in the notification of the SEC. 4 “competent official” means any person appointed by the Minister to perform

testimony to competent officer - - 1 1 - - - - Failure to comply with the competent officer's order - - - - - - 1 2 Failure to uphold professional standards - - - - - - - - Grand Total 43 80 29 137 111 218 32

law governing securities and exchange. “SEC Office” means the Office of the Securities and Exchange Commission under the law governing securities and exchange. “competent officer” means a person

and receives wages, notwithstanding whether or not there is a written contract. “registrar”2 means a person appointed by the Minister to be the Registrar of provident funds. “competent official” means a

of years wherein auditors are entrusted to be in charge of audit work and affix signature in giving opinions on behalf of the audit firms. Such amendment will allow capable and knowledgeable auditors

Human resources are significant factors to audit quality. Accordingly, retaining competent and capable human resources in the audit firms’ rosters will contribute to high-standard audit quality. High

establishing and managing Yes No the representative office abroad. 3.3 Having a ready working system comprising at least operational Yes No management, compliance and information management, and competent