Regulations Governing the Public Offering of Securities Investment Trust Funds by Securities Investment Trust Enterprises Article 6

If a SITE applies (registers) to publicly offer, or make a follow-on offering of, a securities investment trust fund, and during the period between submission of its application (or registration) to the FSC and the time of application approval or effective registration, its financial or business status undergoes a material change or there is a change in the content of its application (or registration) documentation that has a material effect on the issuance plan, the SITE shall report it to the FSC within 2 days of the date of occurrence of the fact, and shall engage either a lawyer or certified public accountant (CPA), depending on the nature of the matter, to provide an opinion regarding its impact on the current offering plan, which it shall then file with the FSC.