the capital market. The proposed amendments aim to promote the efficiency of the audit firms in the capital market and their staff sufficiency to provide high-quality audit services to listed
investment consultants must be prompt to provide the said services by the next 2 years, there is time for all commercial banks to develop the staff competency. Meanwhile, the SEC asked the commercial banks to
buy back shares for the purpose of financial administration in the case that the Company has retained earnings and excess liquidity, provided that such buyback of shares shall in no way give rise to any
view of such shareholder; (2) The Company may buy back shares for the purpose of financial administration in the case that the Company has retained earnings and excess liquidity, provided that such
of goods sold. Selling Expenses Selling expenses mainly consist of salary for the café’s staff, space and equipment rental expenses, utility expenses, and other selling expenses such as marketing and
opinion by an auditor approved by the Office, and such auditor must not be a director, staff member or employee of such securities company. The auditor of the private fund must adhere to the code of conduct
/securities-ITchecklist.xlsx QAQR-03.xlsx Relationships: Are there any business relationships between the firm, principals or staff or their family members and the audit client or its affiliates? e.g. joint
zone has been also set up to provide a consulting service regarding fund-raising. The staff would help give advice regarding the process and access to the capital market for SMEs and start-up companies
partnership between the SEC and the SET at the policy making level, after which the meetings for management and operating staff levels will be followed. The SEC and the SET are committed to working together