Registration of Pool of Assets as Mutual Fund and Amendment to Registered Particular (No. 2)

investors.In addition, the SEC asked asset management company to develop mutual funds to serve demand for savings and tailored for particular groups of investors, for instance (i) mutual funds for savings

than general mutual funds, the SEC deems it necessary to prescribe particular regulations on establishment of such funds. In addition, investment limits in property funds or real estate investment trusts

professional advice after a thorough examination of the particular situation. British Library Cataloguing in Publication Data ISBN 978-1-907387-13-5 © International Corporate Governance Network 2 ICGN Guidance

upon such information without appropriate professional advice after a thorough examination of the particular situation. British Library Cataloguing in Publication Data A catalogue record for this book is

Approval of Auditors ; 5. I entirely understand the code of ethics for professional accountants and will perform audit work in compliance with the code; 6. I entirely understand the generally accepted

the Notification of the SEC Office regarding Approval of Auditors; 5. I entirely understand the code of ethics for professional accountants and will perform audit work in compliance with the code; 6. I

of Foreign Auditors in the Capital Market. 5. I entirely understand of the code of ethics for professional accountants and I will perform audit works complying with the code. 6. I entirely understand

information without appropriate professional advice after a thorough examination of the particular situation. British Library Cataloguing in Publication Data A catalogue record for this book is available from

. 5. In particular the disclosures should, with respect to conflicts of interest, address the priority given to client interests in decision-making; with respect to collective engagement, describe the