following categories: (1) audit fee (2) non-audit fee In disclosing non-audit fees, specify the types and amounts paid during the past accounting period and those due in the future for the services unfinished

recognition of foreign currency, reported date in balance sheet, exchange rate, variance recognition from foreign currency alteration 3.16 Gratuities pension and provident fund projects It shall disclose a

(2) non-audit fee In disclosing non-audit fees, specify the types and amounts paid during the previous accounting period and those due in the future for the services unfinished within the period