proactively review the risk management approach and policies annually or with any significant business change; g) ensure a formal, fair and transparent process for nomination, election and evaluation of
affected, or could materially affect, the company’s operations. Also disclose any significant components of revenues and expenses that are necessary to understand the issuer’s results of operations. B
earlier cycles, with significant progress in two key elements of quality control: acceptance and continuance of client relationship, and human resources. On the individual audit engagement level, the
fund supervisor, the former fund supervisor shall proceed as necessary to ensure that the new fund supervisor can continue duty performance. In this regard, such proceeding shall include signing in the
reviewing the adequacy of the internal control at least once a year. Extra revision may be necessary in case of any incidents which have significant impacts on the companies’ operations. Such assessment
natural person who ultimately owns the account, or has significant interests in the customer’s transactions; (4) “ultimate controlling person of the transactions” means a natural person who ultimately
, but not including provident funds under the provident fund laws; (3) “ultimate beneficial owner of the transactions” means a natural person who ultimately owns the account, or has significant interests
owns the account, or has significant interests in the customer’s transactions; (4) “ultimate controlling person of the transactions” means a natural person who ultimately exercises effective control in
from Singha Complex was realized in 2018 and 2019, respectively. Significant Events Previously, the Company’s Board of Directors approved the initial public offering (the "IPO") of ordinary shares of S
describe. In case that the firm is a significant component or business unit, does the firm have policies and procedures in place to ensure that significant matters related to the group audit have been