elements of the TCFD’s recommendations. - Information on methodologies and limitations should be stated so that the report users understand the data better. - Disclosures of metrics and targets can be

mistakes is increasing. The auditor may re-evaluate risk levels of the client and understand client’s risks better. Firm size also has a negative relationship with the number of adjustments detected by

regulatory objectives include:  to maintain and promote the fairness, efficiency, competitiveness, transparency and orderliness of the securities and futures industry;  to help the public understand the

required to be disclosed in Factsheet 1. Guidelines on the use of language, font and number of pages • Language: Concise and easy-to-understand language shall be used. If technical terms are used, further

Address Explanation on details of information required to be disclosed in Factsheet 1. Guidelines on the use of language, font and number of pages • Language: Concise and easy-to-understand language shall

Preserve Market Fairness and Transparency, Understand Industry, and be a Firm and Fair Regulator [ MESSAGE FROM THE CHAIRMAN ] (Mr. Somk id Ja tus r ip i t ak ) Cha i rman [ Message from the Chairman ]4

and the Department of Business Development. Example 5 : An audit firm only used a check list without offering any explanations to help understand internal control system and/or other assessments such as

of these items. Auditors failed to understand their clients’ businesses, and thus not realizing that the revenue recognition methods used by their clients were inappropriate. For instance, an audit

the end of 2019. The Company emphasizes on the importance of effective management of its capital structure to be resilient towards the volatile money market and capital market, as well as maintain its

depend primarily on the progress of grid decarbonisation in relevant countries. Climate Adaptation and Resilience: the role of Asset Management Programs and resilient infrastructure Investments made in