. The issuer must disclose the external reviewer’s credentials and scope of review publicly on the issuer’s website or any designated channel throughout the tenure of the debt securities to build investor

practically and completely when emergency incidents happened, companies shall provide a qualified and independent evaluator to evaluate the effectiveness of auditing plan and the BCP testing results that the

able to comply with the BCP practically and completely when emergency incidents happened, companies shall provide a qualified and independent evaluator to evaluate the effectiveness of auditing plan and