independence policies apply. 14 Does the firm have any engagements where it acts as a principal auditor or accountant and another firm is engaged to perform segments of the engagement? If yes, describe how the

accountant and another firm is engaged to perform segments of the engagement? If yes, describe how the firm confirms the independence of such other firms 15 Any audit partners where they are employed

interest 25 14.0 Remuneration 25 15.0 Monitoring 26 16.0 Engagement 27 17.0 Voting 28 Contents 8 Section A: Board 1.0 Responsibilities 1.1 Duties The board should act on an informed basis and in the best

to sustainable development and the SDGs into its purpose, strategy, management approach and governance, and reports (at least annually) on its performance. 4. GOVERNANCE – The Enterprise’s commitment

engagement team members; for example, establishing the minimum involvement hours in each engagement for partners, managers and EQCRs, requiring the engagement team members to consult with subject matter

Expectations Ladder covers the Investor Agenda’s four interlocking focus areas – investment, corporate engagement, policy advocacy and investor disclosure, alongside governance which is a cross-cutting theme. It

Guideline on Consideration of Natures of Giving Advice to Public Not Being Regarded as Engagement in the Securities Business in Category of Investment Advisory Service

Prescribing Natures of Giving Advice to Public Not Being Regarded as Engagement in the Derivatives Business in the Category of Derivatives Advisor

Enhancing Financial Reporting Quality Summary of Audit Inspection Results A. Firm-Level B. Engagement-Level Root Cause Analysis Framework and Focuses in 2021 Essential Statistics Auditing Landscape in

important that the SEC team, as a change agent, embraces transition to change, creates awareness, supports and facilitates, and fosters engagement to ensure a smooth, effective and sustainable transition