, resulting from: ฆ 2.2.1 circumstances beyond control of the entity (paragraph.........); ฆ 2.2.2 circumstances relating to the nature or timing of the auditor’s work (paragraph........); ฆ 2.2.3 limitations

special audit report of K.C. Property Public Company Limited (KC) for the second time, from 8 March to 28 March 2017. Earlier, the SEC ordered KC to have a special audit on the internal control system

inspection Has your firm been inspected quality control systems by the audit oversight authority? Yes No If yes, please provide us the latest results of the inspection 4. Audit Experience Have you ever

effects on the financial statements of undetected misstatements, if any, could be material but not pervasive ( 2.2.1 Circumstances beyond the control of the entity (paragraph number........) ( 2.2.2

remediation plan to prevent recurrence of similar incidents. In any case, the detected deficiencies will be considered in detail when the SEC reviews KPMG’s audit quality control system

.Earlier, the SEC ordered KC to have a special audit on the internal control system concerning the issuance of bills of exchanges, the related receipt and payment transactions, the accounting records

cyber risks and internal control systems to prevent and manage risks that may cause widespread damage to business operation and impact on shareholders, stakeholders and the overall capital market. The

(s) with the ultimate power of control of the tender offeror. In addition, it was found that disclosure of certain topics in the tender offer documentation was unclear.The SEC therefore ordered North

would facilitate widespread IPO share distribution and prevent concentration and possible supply control, which are some factors that could lead to price manipulation.The consultation paper is available

public offering (IPO) companies. The purpose is to ensure that CFOs and accountants clearly understand the expected roles and responsibilities in preparing financial reports and internal control system