qualification, work experience and training course in accounting knowledge. ​       3.2.2 Orientation course in accounting and finance or Continuing development course in accounting knowledge for CFO and Chief

and Audit Oversight >   Auditor Supervision Regulations SHARE : Detail Content ​​Financial reporting and audit oversight   ​​​​​​ 2. Auditor Supervision​   The SEC has put its continuing effort on

under the good quality control system both at firm level and engagement level.  In response to the aforesaid, the SEC has revised rules on granting approval of auditors in its continuing efforts to