of financial statements 3.2 Rules related to CFO and Chief Accountant 3.1 Regulatory Summary for preparation and submission of financial statements The financial statements and consolidated
size. Evaluate the sufficiency of the internal control system at least once a year. Qualifications of the Chief Financial Officer (CFO) and accountants Public Offering (PO) Secondary Public
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
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
Qualifications (1) being a certified public accountant whose license is still valid; (2) being a leader of an audit firm or equivalent or being a partner of an audit firm or equivalent; (3) having met either of