, the SEC deems it necessary for the audit firms to be self-reliant, which always starts with an adequate supply of competent audit staff who possess thorough understanding of both accounting and auditing
responsibilities. These responsibilities take different forms, extending from formal rights to exercise votes or to put matters formally in front of other investors, to informal scope for exercising influence on
Tackling Fracking: Collaboration with Company Experts Brings New Understanding to Risks .................... 29 Escalation Strategies: The Council of Institutional Investors’ Ignored Majority Votes
the following acts unless having improve the adequacy in accordance with the prescribed rule: (1) providing service for a new customer; (2) extending the period of service to a former customer; (3
) Basic investment knowledge;(2) Understanding investment products;(3) Understanding digital assets and related risks;(4) Investment diversification and monitoring;(5) Understanding
The board should demonstrate a thorough understanding of its leadership role, assume its responsibilities in overseeing the company, and strengthen good governance, including: (1) defining objectives
where debt issuers have used the channel for offering to a limited number of investors for the wrong purpose by extending such offer to high net worth investors who knew little information on the issuer
include: - disclosure of additional information to cover individual remunerations for executives of the highest rank, e.g., chief executive officer and managing director; - extending the periods for
reporting period in case of changes to the securities or derivatives holding by extending reporting periods for small-scale transactions with permission to incorporate small-scale transactions into one report
appraisers for transactions in capital market in the following manners: (1) Extending the approval period from 2 to 5 years. The lead appraiser, however, is still required to take