preparation to comply with new regulations. In addition, the SEC will introduce measure for investor protection by requiring distribution of fact sheet to investors describing key features and risks associated
associated with high risks; therefore, only institutional investors and those with high risk tolerance will be allowed to invest in the fund and a high minimum subscription may apply. There are 123 CDM
cost and revenue. The information material to investment decision such as key risks and progress of projects was therefore deficient.Their actions were considered as failure to comply with the SEC Office
statement (Filing Form), including rights of investors and investor protection, restrictions and associated risks, such as lawsuit in the legal proceedings and restriction of capital outflow.In case where
, causing IFA unable to appraise the project value; (4) various risks associated with the acquisition of APU shares such as risk of fines payment to Myanmar government due to delay started of the project from
accordance with international standards. This includes (i) calculation of ratio limit, (ii) categorization of fund types to better reflect investment risks based on net exposure instead of investment value
such as company policy or strategic plan, and factors or risks that may have impacts on future performance and risk management measures. In addition, the SEC provided recommendations concluded from the
emphasis on sufficient information on offered products and services for investors? understanding and investment decision; particularly characteristics, return payment conditions, and the risks involved, not
risks and sufficiently determine other audit procedures to consider the cause of such discrepancy and impact on accuracy of other accounts. Moreover, he did not determine any procedure to verify the
aspects of biases comprising (1) emotional or preference biases: focusing on present rather than future incidents; (2) belief bias: making conclusion based on too small sample size while associated risks