audit firm or equivalent or being a partner of an audit firm or equivalent; (3) having met either of the following audit experiences criteria; (3a) General cases: - having affixed signatures for giving
, social and governance (ESG) bonds also integrate governance criteria which are not featured in the GBP, SBP or SBG; and may refer to an issuer’s overall sustainability credentials rather than a specific
ASEAN SUSTAINABILITY BOND STANDARDS Issued: October 2018 2 ASEAN SUSTAINABILITY BOND STANDARDS 2018 INTRODUCTION The ASEAN Capital Markets Forum (ACMF)1 is a forum which comprises capital market
of the skills and knowledge in relation to the performance of duty as investor contact using three criteria being 1. Participation in activities accepted by the Office, 2. Further education and 3
skills and knowledge in relation to the performance of duty as investor contact using three criteria being 1. Participation in activities accepted by the Office, 2. Further education and 3. Maintenance of
accounting standards and the internal control environment. - Whether the client is aggressively concerned with maintaining the firm’s fees as low as possible. - Indications of an inappropriate limitation in
regulations and professional standards and to ensure that they will be able to exercise their duties efficiently to the fullest capacity. Meanwhile, the SEC is laying out the foundation of a robust and adequate
independence criteria as specified by the SEC Board; (3) Undertaking of Other Businesses: Requiring any digital asset business operators who wish to undertake other businesses to obtain an approval from the
. · Information concerning the attitude of the client’s principal owners, key management and those charged with its governance towards such matters as aggressive interpretation of accounting standards and the