important that the auditors carefully assess the audit risks and plan their audits accordingly. This becomes particularly important as the effective date of the new auditor’s report is fast approaching, where

practically and completely when emergency incidents happened, companies shall provide a qualified and independent evaluator to evaluate the effectiveness of auditing plan and the BCP testing results that the

able to comply with the BCP practically and completely when emergency incidents happened, companies shall provide a qualified and independent evaluator to evaluate the effectiveness of auditing plan and

information, the SEC relies on its vigorous audit inspection system to provide regular oversights on the works of the auditors. After the effective date of the SEC Notification on the Approval of Auditors in

, integrity is of the utmost importance. The Sustainability-Linked Bond Principles (“SLBP”) provide guidelines that recommend structuring features, disclosure and reporting. They are intended for use by market

encouraged top management to provide adequate resources for this function by highlighting its significance on the overall quality of the companies’ financial information. Similar to the above necessities for

benefits. SBP-aligned issuance should provide transparent social credentials alongside an investment opportunity. By recommending that issuers report on the use of Social Bond proceeds, the SBP promote a

and SBP to the Sustainable Development Goals (SDGs) is available and aims to provide a broad frame of reference by which issuers, investors and market participants can evaluate the financing objectives

· Forms 2 Does the firm have policies and procedures for the retention of firm’s documentation for a period of time sufficient to permit those performing monitoring and review procedures to evaluate the

committee members must also have expertise in accounting, finance, law, or capital market to assist the SEC Board's oversight responsibilities concerning the SEC management, and provide independent