quality in these areas. The root cause analysis on some audit firms’ continual lack of the ability to fully remediate their deficiencies revealed a scarcity of experienced and competent staff to assume
assignment and the alignment of strategy to maintain competent and capable staff with the firms. Therefore, audit firms should analyze and identify causes of staff resignation within its firm and improve human
the capital market were taken care of to ensure that they would be able to continue functioning seamlessly. In this regard, building a quality financial reporting system in compliance with international
also be used in human resource planning, as in the recruitment, the task assignment and the calibration of strategy to maintain competent and capable staff with the firm. Should the firm have relatively
-functioned accounting department, equipped with competent staff, as well as a seasoned and independent audit committee to oversee the process. As the function that originates all types of the financial
, which the Company has recorded employee compensation, impairment of machines, equipment and spareparts, impairment of intangible assets, impairment of goodwill, and provision for long-term employee
SEC proposes the amendment to Securities and Exchanges Acts in various aspects so that the law would be more flexible, able to keep pace with new development and suitable for actual use. It also aims
market conduct; (6) competent staff readiness An intermediary shall provide the competent personnel with the suitable amount for the business operation, and shall supervise its personnel to perform duties
conduct; (6) competent staff readiness An intermediary shall provide the competent personnel with the suitable amount for the business operation, and shall supervise its personnel to perform duties in
maintain substantial and adequate financial resources continuously; (5) market conduct An intermediary shall undertake business in keeping with proper standards of market conduct; (6) competent staff