’ qualified opinions resulted from limitation on their scope of audit/review. Hence, the auditors were unable to obtain sufficient and appropriate audit evidence with respect to valuation of investment in PT

due to limitation on scope of audit imposed by the company management. The auditor was thus unable to obtain sufficient appropriate audit evidence in relation to investment in Smart Traffic Co., Ltd

The auditor expressed a qualified opinion on COMAN’s interim financial statements for the second quarter of 2024 because the auditor was unable to obtain sufficient, appropriate audit evidence

audit reports to be more appropriate for the risk level of small business operators and low-risk operators, with measures that allow the SEC to monitor the business operators’ risks in the event of

confidence in the capital market and protecting investors through appropriate strategies. She emphasized the "Preventing, Deterring, and Suppressing" measures for more effective regulatory oversight and

aims to address online threats and raise public awareness about various types of online threats, prevention methods, and appropriate response strategies. The goal is to reduce the risks of the public

issuance as deemed appropriate, in compliance with governing laws and regulations. The sample appointment agreement received comments and recommendations from stakeholders during a public hearing conducted

collaboration on academic research and the promotion of financial literary through the education system. This joint effort is a major step towards proactively adapting the education system to foster appropriate

The SEC proposes to revise the IA refresher course regulations to enhance their knowledge review criteria to be more appropriate and serve the needs of their roles and responsibilities. A previous

continuous AI implementation and created the AI/ML Governance Guideline to outline expectations for capital market business operators regarding the responsible and risk-aware use of AI under appropriate