experts 2. Doing educational outreach with the marketplace 3. Collaborating with other investors, companies and advocates 4. Convening summits to identify and reach tipping points 5. Soliciting shareholder

prospects were apparent in the US, the Eurozone, Japan and many other Asian countries. The International Monetary Fund therefore upgraded its global economic projection for 2017 to 3.6 percent. The US economy

consumption, albeit expanding, began to exhibit decelerating growth following a recent ramp-up in spending on durable goods. Likewise, private investment remained weak pending more apparent signs of economic

, demonstrating that there are managerial manpower in Big-4 firms more than Non Big-4 firms. However, should one also take the size of audit clients into consideration, it will be apparent that the proportion of

collaboration with all organizations and parties, both at home and abroad, including the public and private sectors, associations, chambers of commerce, non-profit organizations, educational institutions, and

should be prescribed. 4. Criteria for selection of personnel for each unit shall encompass the educational background and related work experience. Such personnel should not have record in violation of the

educational background and related work experience. Such personnel should not have record in violation of the relevant ethics. 5. Having a performance appraisal system of personnel for every unit. 6. The

issuer's directors and senior management, and any employees such as scientists, researchers or designers upon whose work the issuer is dependent: 1. Name, business experience, educational and professional

Handbook on ACMF Pass under ASEAN Capital Market Professional Mobility Framework Handbook on ACMF Pass under ASEAN Capital Market Professional Mobility Framework Issued: January 2019 Updated: September 2019 2 Contents 1. Introduction 3 2. Definition 4 3. Guidance on ACMF Pass Framework 3.1 ACMF Pass overview 5 3.2 Permitted activities 6 3.3 Application process 9 3.4 On-going obligation 9 3.5 Monitoring, supervisory and enforcement mechanism 11 3.6 National regulations regarding the approval proc...

Activity Report 2016_En INDEPENDENT AUDIT INSPECTION ACTIVITIES REPORT 2016 INDEPENDENT AUDIT INSPECTION ACTIVITIES REPORT 2016 Executive Summary...................02 Quality Assurance Review Panel................04 Activities for Enhancing Audit Quality...................05 Summary of Audit Inspection Results A. Firm Level...................08 B. Engagement Level...........................28 Root Cause Analysis...................42 Framework and Focuses in 2017...................44 Essential St...