of Business in Capital Market        3.1 Regulatory Summary for preparation and submission of financial statements     3.2 Rules related to CFO and Chief Accountant 3.1 Regulatory Summary for

which the auditor is attached as prescribed by the regulations summarized below: Individual Qualifications (1) being a certified public accountant whose license is still valid;  (2) being a leader of an

evidence of certified public accountant. Signature of the applicant to certify​true copy is required. Photocopy of an evidence of registration as an auditor with an audit oversight authority. Signature of

and authorized director are required. Photocopy of the applicant's passport. Signature of the applicant to certify true copy is required. Photocopy of an evidence of certified public accountant

information regarding the company is made consistent with applicable requirements. Guidelines 7.1.1 The board should ensure that any person (including chief financial officer, accountant, internal auditor