a money borrowing; “connected person” means any individual or juristic person having one of the following relationships with the director, executive, major shareholder or controlling person of a
continuously encouraged and monitored the improvements of both the quality of audit firms and that of individual auditors and we have noted that auditors and audit staff who belong to audit firms with effective
: • Investor focus • Global baseline • Sustainability scope, starting with climate • Building on existing frameworks (incl. TCFD) • The IFRS formed the International Sustainability Standards Board (ISSB) to
, registration fees, approval fees or operating fees; (3) the determination of scope and practices as regards the duties of the subcommittees and relevant officers under this Act; (4) the prescription of a
derivatives trading within the scope of investment pre-determined by their clients. In any case, provision of such additional services must comply with supervisory rules and investor protection guidelines. The
securities analysts to participatein fintech development/application processes;(4) Have control and inspection system for algorithm;(5) Have data management and governance;(6) Disclose scope
its scope of the review or audit by the TSF’s executives of the securities issuer for that the financial statement. However the auditor has performed his duties on auditing or reviewing and expressed
limited its scope of the review or audit by the TSF’s executives for that the financial statement. However the auditor has performed his duties on auditing or reviewing and expressed qualified opinion for