inspected by the SEC bear no deficiencies in this element thank to the tool supporting the firm to perform risk assessment and the thorough independence evaluation before accepting audit engagement. The

-assessment and transition planning, which draws on existing initiatives and resources. The Expectations Ladder is inclusive and designed for all investors, regardless of where they are on their climate change

objective in undertaking fund management business for short and long term. Objective should be set for the short-term plan and criteria/factor for evaluation of the accomplishment of the plan should be

strategic plan, policy and objective in undertaking fund management business for short and long term. Objective should be set for the short-term plan and criteria/factor for evaluation of the accomplishment

the TIA in the following projects, (1) Annual General/Extraordinary Shareholders’ Meeting Assessment Project and (2) Annual General/Extraordinary Meeting Assessment Project for (2.1) unitholders of

common deficiencies found during our inspections for this TSQC1 element. Performance evaluation and remuneration of audit partners If a firm leader is striving for high audit quality, the SEC expects the

such board of directors; (1) management of information technology risks which covers identification, assessment, and control of risks within the organization’s acceptable level; (2) allocation and

by such board of directors; (1) management of information technology risks which covers identification, assessment, and control of risks within the organization’s acceptable level; (2) allocation and

by such board of directors; (1) management of information technology risks which covers identification, assessment, and control of risks within the organization’s acceptable level; (2) allocation and

should be systematically set in advance.  3.7.2 The annual assessment of the performance of the board and committees as a whole and on an individual director level should be based on self-evaluation, or