resembles the international supervisory framework. The audit quality control regulatory shall be performed at both individual auditor level and firm level. In order to enhance quality and reliability of the

over five years per period           2.1.2 Qualification of Approved Auditor   ​​​ An auditor to be granted approval by the SEC shall possess qualifications of an individual person and of the firm to

) ​​checking the basic individual qualifications of the applicant i.e. having extensive audit ​              experience, holding a CPA license, not possessing prohibited characteristics and

) ​​checking the basic individual qualifications of the applicant i.e. having extensive audit ​              experience, holding a CPA license, not possessing prohibited characteristics and

determine a violation and take an action on any individual or firm, the SEC would investigate and gather information, facts and evidence concerning the violation. Generally, an alleged offender may clarify or

Individual Clients (SEC Circular  SEC. Thor. 1/2547) To be filed within seven days of the following week.​ ​​Monthly Reports​ ​Unaudited Monthly Financial Statement (Form Bor.Lor. 2 & Bor.Lor. 2/1

resembles the international supervisory framework. The audit quality control regulatory shall be performed at both individual auditor level and firm level. In order to enhance quality and reliability of the

-third of its maximum capacity to an​ individual client, or to a group of associated persons, in case that the buyers/end users of product/services are not the government agencies. This is not applied on

-third of its maximum capacity to an​ individual client, or to a group of associated persons, in case that the buyers/end users of product/services are not the government agencies. This is not applied on

Important points Who are the directors or executives? What is the scope of their powers? Who are the independent directors / Audit Committee (AC) to act for the interests of individual investors? What is the