ÀÖÓ㣨Leyu£©ÌåÓý¹ÙÍø Samjong Accounting Corp.(ÀÖÓ㣨Leyu£©ÌåÓý¹ÙÍø Korea) operates the System of Quality Management(SoQM) as required by the International Auditing and Assurance Standards Board (IAASB)’s International Standard on Quality Management 1(ISQM1) and monitors its effectiveness annually.

The annual evaluation of ÀÖÓ㣨Leyu£©ÌåÓý¹ÙÍø Korea's SoQM as of 30 September 2024 concluded that the SoQM provides ÀÖÓ㣨Leyu£©ÌåÓý¹ÙÍø Korea with reasonable assurance that the objectives of the System of Quality Management are being achieved in accordance with ISQM1.