This is a reminder to licensed certified auditors and audit firms of the requirement under the Audit Law and the stipulations of its Article 100. Specifically, when a licensed certified auditor or an audit firm, conducting an audit of a public interest entity (PIE) suspects of irregularities, it is required to inform the PIE and request investigative actions and measures. If the PIE does not investigate the irregularities observed, the licensed certified auditor or the audit firm in question must notify the Commission.

Adoption of the new Rulebook on Chart of Accounts and Financial Statements for Broker-Dealer Companies brought about the need to modify the present Rulebook on Liquidity of a Broker-Dealer Company. The numbers of accounts and the names of account relating to the liabilities due or maturing required for calculation of liquidity indicators have been adjusted. The Annex to the Rulebook entitled Form 1 has also been changed.