and training of new staff. In the case where there is an amendment to the work procedures, the amendment should be communicated to related persons and having a control system for compliance (4) There
issues. Example 2 : An audit firm did not have monitoring system in the following areas: • Evaluating whether the firm’s leader communicated the need for audit quality to all levels of staff; • Identifying
information technology shall be widely communicated to the relevant personnel of the intermediary in an easily accessible manner in order for such personnel to understand and be able to comply with such policy
information technology shall be widely communicated to the relevant personnel of the intermediary in an easily accessible manner in order for such personnel to understand and be able to comply with such policy
information technology shall be widely communicated to the relevant personnel of the intermediary in an easily accessible manner in order for such personnel to understand and be able to comply with such policy
documentation should be communicated to investors. The SLBP encourage external reviewers to disclose their credentials and relevant expertise and communicate clearly the scope of the review(s) conducted
Subsidiaries Financial Statement as of March 31, 2018. MDX Public Company Limited (“MDX”) would like to explain major factors that affect Q1/2018 consolidated operating results as follows: ▪ An increasing cost
informed to the Audit Committee and the auditor to explain the facts and related actions regarding this issue. SEC requires the actions of the Audit Committee to ensure that SPRC has measures to improve
civil monetary penalty and disgorgement money will be transmitted to the Ministry of Finance as public revenue.
communicated in the advertisement shall not be more than those shown in the registration statement and the draft prospectus submitted to the SEC Office in compliance with Chapter 3; (3) does not precipitate