’ quality controls. Furthermore, it is expected that the firms appropriately respond to the assessed risks in all relevant aspects, including scope, timing and extent of audit works, since this would be the
beneficiaries or clients, such as individual savers or pension fund members. This includes collective investment vehicles or asset owners which pool the savings of many (e.g. insurance companies, pension funds
Brokerage: Investment Units, failed to comply with the rules, conditions and procedures as specified in the notification by failing to specify the extent and procedure of outsource function related to
to 7.5%; Underperform where an ETR less than or equal to 5%. A Neutral may be assigned where the ETR is between - 5% and 15%. The overlapping rating range allows analysts to assign a rating that puts
. Basic shareholder rights are well established, and shareholders freely trade their shares, participate in shareholders meetings—including by proxy—and receive a range of information from listed companies
indirect individual account of an omnibus account to the extent that the client knows or should have known as a result of holding such omnibus account. (2) the client gives consent to the intermediary for
information specified under (a), (b) and (c) of direct or indirect individual account of an omnibus account to the extent that the client knows or should have known as a result of holding such omnibus account
information specified under (a), (b) and (c) of direct or indirect individual account of an omnibus account to the extent that the client knows or should have known as a result of holding such omnibus account
investment decision-making by enabling portfolio managers to identify the full range of potentially unrewarded risks and otherwise unidentified opportunities. Once an investment is made, engagement is often
approval for audit firms and auditors in the capital market and the determination of penalties which cover a wide range of enforcement measures and are commensurate with the degree of wrongdoing. In 2020