the rectified financial statements which have been audited by the auditor and disclose them to the public within November 8, 2010. This action follows NIPPON special audit report which reveals that the

One of the SEC objectives is to support investors to develop a robust financial health, using the capital market to accumulate wealth in response to their needs. As such, to expand investment choices

elevate their audit work quality to be on par with bigger audit firms. This means the work plan that the SEC supports is a success and the quality of small and medium-sized audit firms is on the rise. In

protection. The SEC conducted a public hearing on the proposed principles and draft amendments to the relevant regulations in June 2024. Most respondents agreed with the proposal. The SEC has therefore issued

distribution for investors and issuers respectively. The framework enables fund managers operating in a member jurisdiction to offer a CIS constituted and authorised in that jurisdiction to retail investors

the SEC team are scheduled to make a field visit and have a meeting with the management team of Luxembourg Green Exchange (LGX) regarding the information platform established by Luxembourg Stock

process. Under this process, in order to adjudicate whether a person has committed an offense will depend on the investigation under the authority of the Department of Special Investigation, the filing

for rectifying the qualifications to be affiliated with an audit firm that meets the requirement of four auditors at a minimum, from 180 days to one year.  The consultation paper is available at

The SEC’s investigation revealed that from the year 2022 to 31 March 2023 (the submission deadline of 56-1 One Report for the year 2022), ALL was involved in two legal disputes: (1) Two cases in the

a criminal complaint is merely the commencement of the criminal procedure whereby the inquiry official will perform an investigation before recommending case to the public attorney who has authority