procedures (including independence, quality standards, etc.)? If yes, please describe. 2 Does the firm have specific Continuing Professional Development (CPD) policies and procedures for all staff members and
, goals and strategies, supervision and monitoring of the SEC's operation, and board-level evaluation The SEC Office Code of Governance specifies the following requirements: Legal compliance Independence
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audit firms usually belong to a group of firms or a large network firm, which could lead to situations where the auditors’ independence could have been impaired had the firm leaders not been cognizant of
requirements, as evidenced by a number of issues raised during the first cycle inspections having been resolved. For instance, audit firms have seriously adopted measures to improve and ensure their independence
information among borrowers, lenders and other market participants; Independence and conflicts of interest CRA rating decisions should be independent and free from political or economic pressures and from
independence of the QARP and their opinions, the SEC requires that the number of the attending non-practitioner members in each session be greater than the number of the attending practitioner members and not
as practitioner members. To maintain the independence of the QARP and their opinions, the SEC requires that the number of the attending non-practitioner members in each session be greater than the
, appropriate and efficient. In addition, to observe the independence of the internal audit unit, as well as to approve the appointment, transfer and dismissal of the head of the internal audit unit or any other
) วิธีการเปิดเผยขอ้มูลใหลู้กคา้ท่ีปรึกษาการลงทุนทราบ (ข) หลกัปฏิบติัในการใหค้ าแนะน าอยา่งเป็นอิสระ (independence and objectivity) (ค) หลกัปฏิบติัในการปฏิบติัต่อลูกคา้ประเภทเดียวกนัอยา่งเท่าเทียมกนั