the audit engagement. The weighted score of some risk factors may not appropriate; e.g., to allow the score of risk of fraud equal other risk factors. However, the SEC would like to recommend some

proposing to review the regulations governing debt securities of all types and related notifications. In essence, the proposed amendments to the debt securities regulations concern the followings:  (1

pressure to meet directly with board members on sustainability topics of mutual concern. The pressures on investors to increase their levels of engagement with companies (and also with regulators and other

documentation. Therefore, to unquestionably demonstrate their independence both of mind and in appearance, the SEC strongly recommend that the audit firms ensure that their documentation include all relevant

relocation of habitation or activities • Comply with a recommend best practice scheme (see section 3.8) Requirement 2: Resilience component Component Requirement Demonstration of compliance Resilience Impacts

and recommend the premium receivables to pay money so that the amount of doubtful account could decline. Please be informed and kindly disseminate this information to the investors. Yours sincerely, (Mr

SEC is of the view that limited company or public limited company to be established has qualifications as specified in this Ministerial Regulation, the SEC shall recommend the Minister to approve

in this Ministerial Regulation, the SEC shall recommend the Minister to approve establishment of such company within one hundred and twenty days from the date on which the SEC Office receives complete

recommend that voting by proxy be generally accepted. Indeed, it is important to the promotion and protection of shareholder rights that investors can place reliance upon directed proxy voting. The corporate

for certification. For this reason, this first version of the criteria deals with widespread concern over the potential for inaccuracy in reporting of private vehicle emissions by adopting a cautious