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ANNEX I Schedule of Brunei Darussalam Headnote ... - SICE

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SectorPr<strong>of</strong>essional, Technical, and Specialised ServicesPr<strong>of</strong>essional ServicesClassification CPC 86211 Financial auditing servicesObligations Concerned National Treatment (Article 12.4)Local Presence (Article 12.7)MeasuresLey 18.046, Diario Oficial, octubre 22, 1981, Ley deSociedades Anónimas, Título VDecreto Supremo 587 del Ministerio de Hacienda, DiarioOficial, noviembre 13, 1982, Reglamento de SociedadesAnónimasDecreto Ley 1.097, Diario Oficial, julio 25, 1975, Títulos I, II,III, y IVDecreto Ley 3.538, Diario Oficial, diciembre 23, 1980, TítulosI, II, III, y IVCircular 2.714, octubre 6, 1992; Circular 1, enero 17, 1989;Capítulo 19 de la Recopilación Actualizada de Normas de laSuperintendencia de Bancos e Instituciones Financierassobre Auditores ExternosCirculares 327, junio 29, 1983, y 350, octubre 21, 1983, de laSuperintendencia de Valores y SegurosDescriptionCross-Border ServicesExternal auditors <strong>of</strong> financial institutions must be registered inthe Registry <strong>of</strong> External Auditors kept by theSuperintendencia de Bancos e Instituciones Financieras andthe Superintendencia de Valores y Seguros. Only firmslegally incorporated in Chile as partnerships (sociedades depersonas) or associations (asociaciones) and whose mainline <strong>of</strong> business is auditing services may be inscribed in theRegistry.III-CL-18

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