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External Audit Act Now Applicable to Yuhan Hoesa After its Amendment

South Korea - November 20 2017 The Act on External Audit of Joint Stock Companies (hereinafter “External Audit Act”) currently in effect imposes an obligation on joint stock...

Jung Seok Ryu, Kwon Hoe Kim.


The Financial Services Commission’s Initiative to Wholly Amend the Act on External Audit of Joint Stock Companies

South Korea - March 3 2017 Following the amendment of the Korean Commercial Code and in response to the strong demands for transparency in companies' financial accountings, the...

Kwon Hoe Kim, Soongki Yi.


Improvement of dividend system for joint stock companies and limited liability companies

South Korea - March 4 2014 On February 18, 2014, the Korean government's Cabinet Council passed an amendment to the Enforcement Decree of the Commercial Code (the "Amendment")...

Soongki Yi, Seung-Soon Choi.


Scope of application of the Act on External Audit of Joint Stock Companies to be expanded

South Korea - November 13 2013 On October 28, 2013, the Financial Services Commission (the "FSC") issued a press report stating that the Act on External Audit of Joint Stock...

Soongki Yi, Seung-Soon Choi.


Collection and use of resident registration numbers by financial companies to be minimized

South Korea - November 12 2013 The Personal Information Protection Act (the "PIPA") currently provides that personal information handlers may handle "personally identifiable...

Soongki Yi, Seung-Soon Choi.