false entries or failed to enter any material statement in the documents of POLAR. In addition, they attempt to dishonestly convert POLAR’s property to himself or a third party and act in order to obtain

entries or failed to enter any material statement in the documents of POLAR. In addition, they attempt to dishonestly convert POLAR’s property to himself or a third party and act in order to obtain unlawful

obtain unlawful gains for himself or another person and cause damage to POLAR. This case is in the process of inquiry by the inquiry official. SEC Act S.310 and 312 in conjunction with 315 and 308 and

party and act in order to obtain unlawful gains for himself or another person and cause damage to POLAR. This case is in the process of inquiry by the inquiry official. SEC Act S.310 and 312 in

in order to obtain unlawful gains for himself or another person and cause damage to POLAR. This case is in the process of inquiry by the inquiry official. SEC Act S.310 and 312 in conjunction with

in order to obtain unlawful gains for himself or another person and cause damage to POLAR. This case is in the process of inquiry by the inquiry official. SEC Act S.310 and 312 in conjunction with

in order to obtain unlawful gains for himself or another person and cause damage to POLAR. This case is in the process of inquiry by the inquiry official. SEC Act S.310 and 312 in conjunction with

in order to obtain unlawful gains for himself or another person and cause damage to POLAR. This case is in the process of inquiry by the inquiry official. SEC Act S.310 and 312 in conjunction with

(paragraph ........); ( 2.1.2 incorrect use of accounting policy (paragraph........); ( 2.1.3 inappropriate/insufficient disclosure of information (paragraph........). ( 2.2 Inability to obtain sufficient

2.1.3 inappropriate/insufficient disclosure of information (paragraph........). ฆ 2.2 Inability to obtain sufficient appropriate audit evidence and the possible effects are material, but not pervasive