audit firm; (2) Not required if another auditor affiliated with the same audit firm has submitted an application and the document to the SEC Office, provided that there is no material change to the
assets or equipment assets shall be identified and inventory of these assets should be drawn up an maintained. Such inventory shall be reviewed at least once a year or upon any material change. Clause 17
written by such board of directors. In case of any material amendment, change or modification to such policy and plan, intermediaries shall comply with the requirement set out in the first paragraph (1) or
circumstance where :- (a) there is a material change in value, form, or condition of transactions, including payment and receipts of funds (transaction monitoring); (b) there is doubt concerning the accuracy, up
a circumstance where :- (a) there is a material change in value, form, or condition of transactions, including payment and receipts of funds (transaction monitoring); (b) there is doubt concerning the
the board of directors or a working committee appointed by the board to be in charge of the implementation of the business continuity management policy. In case of any material amendment, change or
in Malaysia. • Net profit margin is higher because of acknowledge the special revenue (Gain from bargain purchase). • There is no significant change in the cost of raw material. 2017 2018 Change