Regulatory Alerts2022-01-23
Amendments Proposed to the Enforcement Decree of the Act on External Audit of Stock Companies
The Financial Services Commission proposed amendments to the Enforcement Decree of the Act on External Audit of Stock Companies. The revisions postpone the effective date of the consolidated internal accounting control system by one year and establish legal grounds for auditor self-quality control. The amendments also introduce sanctions against auditors who fail to meet statutory registration requirements.
Amendments proposed to the Enforcement Decree of the Act on External Audit of Stock Companies
Date
2022-01-23
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[Laws - 입법예고] Amendment Proposed to 외감법 시행령_F_PRformat.pdf (fileSize: 157KB)
The Financial Services Commission proposed amendments to the Enforcement Decree of the Act on External Audit of Stock Companies in order to postpone the effective date for consolidated internal accounting control system for one year and provide legal grounds for self-quality control of auditors and sanctions against auditors that fail to meet the registration requirements.
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Department/Division In charge
International Affairs Department(Financial Hub Korea) International Cooperation Team
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+82-2-3145-7895