contributors and the editor of this publication accept no responsibility for loss occasioned by any person acting or refraining from action as a result of any views expressed in these pages. No one should act
investors? interest and promote confidence in the quality and reliability of audited financial statements of PIEs. As at 31 May 2015, a total of 306 individual auditors and 51 audit firms have registered with
................................................................................................................................................................................................. 4 1.3. Scope of the Building Criteria
shall have a clear scope of work and shall not combined with other units which will lead to conflict of interest; □ (2) Procedures in controlling person in and out of the unit responsible for custody the
application filing toward the date of application filing; □ (2.4) In the case where the shareholder is an individual person: Violation record under the law specified in the Notification within the full period 3
luxury products. For these so-called Sustainability-Linked Bonds, the selected KPIs to be linked to the variation of the bonds’ financial and/or structural characteristics are the following: - KPI 1: Scope
over five years per period 2.1.2 Qualification of Approved Auditor An auditor to be granted approval by the SEC shall possess qualifications of an individual person and of the firm to
able to show that any individual being its director, manager or person with power of management who is in charge of derivatives business of the applicant meets the requirements and does not have any
able to show that any individual being its director, manager or person with power of management who is in charge of derivatives business of the applicant meets the requirements and does not have any
three years relating to gold; (4) Being able to show that any individual being its director, manager or person with power of management who is in charge of derivatives business of the applicant meets the