participating in the preparation of incorrect and inaccurate accounts in the company?s 2004 financial statements by recognizing revenues from providing services of feasibility studies and funding sources for
Special Administrative Region of the People's Republic of China and Thailand to facilitate cross-border offerings of funds between Hong Kong and Thailand for asset management companies by recognizing each
that serves as a channel for fundraising of businesses and investment for investors. Ultimately, the goal is to achieve sustainable development, reduce inequalities. Recognizing the importance of
” elements. These positive results were possible thanks to the audit firm leaders’ efforts in building an audit firm culture recognizing quality is essential in performing engagements and the audit firms’ more
Appointing Independence Director of Securities Company or the Notification of the Office of Securities and Exchange Commission concerning Rules on Rendering a Waiver of Appointing Independence Director of
concerning Rules on Rendering a Waiver of Appointing Independence Director of Securities Company or the Notification of the Office of Securities and Exchange Commission concerning Rules on Rendering a Waiver
rendered a waiver of appointing an independent director under the Notification of the Office of the Securities and Exchange Commission concerning Rules on Rendering a Waiver of Appointing Independence
member jurisdictions, which emphasizes the independence from the accounting profession of regulatory body. The Principle was aimed at providing a guideline for IOSCO members to implement their supervisory
) Ethical requirement (ER): Compliance in this area was found insufficient in some firms, such as inadequate independence compliance testing due to the findings on incomplete identification of related parties
directors? independence; 2) CSR in process: operating normal course of business with social and environmental responsibility while balancing stakeholder needs; 3) Anti-corruption in practice: being a role