2018-09-04

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. These revisions update the selection criteria for determining which companies are subject to mandatory external audits. The updated framework aligns audit obligations with current corporate structures and streamlines regulatory compliance.

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South Korea

Financial Supervisory Service Korea

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