cover significant issues and reviewing financial information disclosure. Furthermore, supporting tools for effective performance of audit committee have been provided to help prepare audit committee for
questions cover personal data, financial status, financial knowledge and experience, investment objective as well as risk appetite and willingness to take risks. For instance, it may be the case that young
scores and recommendations are summarized as follows:(1) Client acceptance and continuance (A&C): Some audit firms may need to improve A&C by requiring consideration on all significant information before
comments and suggestions from the focus group consultation in November last year. The draft amendments would also improve market readiness and reduce compliance cost. The essences of the proposed amendments
improve flexibility in a case that a smart contract does not cover enforcement of investors’ rights. This regulation will effect from 1 May 2020. Presently, several companies are interested to raise fund
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system which can prevent any misconduct that may cause damage to clients or securities holders and such system shall at least cover the following matters: (a) separation of operational units and
complete a Continuing development course in accounting knowledge for not less than six hours per calendar year. 2. A Scope of Training Course The training course contents should cover essential knowledge
Improve Value-Based Productivity Strengthen Harmonized Sales and Service Experience The K-Strategy K-Strategy is reimagined to drive growth and empower customer 6 • K-Strategy • Sustainable Development