into account risks of client and technical competency and level of relevant experience of audit staff. Meanwhile, deficiency was found on engagement performance (EP) with lowest average score, resulted

take precaution to ensure that only the SEC approved investment consultants are allowed to give advice to the investors. Their compliance with the relevant rules must also be completely fulfilled; for

specifying securities, amount and price. The clients accepted his trading decision without asking for any information on market condition or relevant securities. In Kacha case, the SEC found that he did not

such companies to disclose relevant information; and provide mechanism for proceeds obtained from share subscription.  For investors, they must become members of the crowdfunding portals to gain access

relevant issues, challenges and case studies from many countries in the region. Starting from October 29, the two-day event has gathered more than 150 policy makers and delegates from public and private

of investment in the chosen product," she added.   Concurrently, the SEC is amending other relevant regulations to be in line with changing market environments and technological advancements to ensure

investment management company may consult with fellow AIMC members, or exercise the voting right at the shareholders? meetings and report the voting results and any other relevant action to the clients. This

accounts were for the benefit of Shine.  Nonetheless, there was no record of Shine?s report on his acquisition or disposal of such shares required to be filed with the SEC under the relevant rules which

rectified financial statements audited or reviewed by the auditor must be submitted to the SEC and disclosed publicly within November 26, 2011.The aforesaid is resulted from the SEC?s review on relevant

considered.***   In determining the aforementioned period, the SEC has taken into account the following factors: relevant roles, behaviors of the person under consideration, any penalties already imposed