a quantity and complexity of transactions that are sufficient for demonstrating knowledge and capacity of the auditor and audit engagement quality; and - having cumulatively performed audit duties
maturity date (puttable option). Interest rates shall be fixed and clearly specified. There shall be no clauses of paying interest rates varied according to other reference factors (as specified in clause 13
businesses shall involve a quantity and complexity of transactions that are sufficient for demonstrating knowledge and capacity of the auditor and audit engagement quality; and - having cumulatively performed
business for not less than 1 year during the period of 5 years before filing an application for approval. In this regard, such businesses shall involve a quantity and complexity of transactions that are