auditors.Earlier, auditors gave qualified opinions on the said companies? financial statements after concluded that those financial statements did not comply with the generally accepted accounting principles. The

Approval of Auditors ; 5. I entirely understand the code of ethics for professional accountants and will perform audit work in compliance with the code; 6. I entirely understand the generally accepted

entirely understand the generally accepted auditing standards and I will perform audit work in compliance with the standards; 7. I entirely understand the Generally Accepted Accounting Principles (GAAP); 8

has accepted the petition or being under the creditor’s filing for bankruptcy under the Bankruptcy Law and the Court has accepted the petition;  • Listed company’s whole or almost all assets are in the

financial statements that do not comply with the generally accepted accounting standards. PAF is required to submit and publicly disclose the rectified financial statements that are reviewed by auditor within

) development of the Financial Competency Framework for Educational Purpose to be adopted as a guideline for appropriate teaching and learning management at each education level, (2) identification of a set of

the principles of corporate governance (CG), which has been adopted since 2002 by most IPO companies and listed companies. SEC, therefore, has a plan to issue regulations that an IPO company must

SEC plans to review the operation system that the securities business operators and derivative contract business operators have adopted for some time in the operation and provision of services in

the transaction will be beneficial to GOLD. The SEC, however, had an observation on appropriateness of asset valuation, weighted quality score method adopted, selection of comparable assets as well as

are adopted. The compliance unit shall be independent to monitor the operation of the derivatives broker . Clause 8 The derivatives broker shall put in place an efficient risk system for the management