support securities regulators to tackle new challenges and risks. The second FSAP included the assessment of the SEC’s roles and responsibilities regarding transparency, independence, rulemaking procedures
be a qualified person with independence, objectivity and required competency; (3) Update the requirements per current standards and guidelines to be in alignment with international standards and other
ratio) 7 : 1 6 : 1 * ) 12 5. KPMG 2564 Big 4 Independence testing 6. KPMG 2564 Big 4 1 13 7. KPMG 2564* Big 4 (Listed company /partner) 22 2.84 * / portfolio allocation 2 108 / KPMG 2564 54
(staff/ partner ratio) 19 : 1 25 : 1 (staff/ manager ratio) 3 : 1 6 : 1 * ) 11 5. EY 2563 - 2564 Big 4 Independence testing 6. EY 2563 Big 4 1 12 7. EY 2563* Big 4 (Listed company /partner) 3.983 2.84
do not override the quality of the work performed and the independence of the firm and its personnel. 11 Describe how the firm reviews and updates the Quality control policies, procedures, and
directors of an investment advisory company to assume the highest responsibility in the management of the investment advisory company, regardless of the title; “investor contact”1 means any person who has
interest that did occur. Example 4 : The confirmations of independence and written conflict of interest declarations did not cover staff’s family and did not provide guidance to staff through examples of
Company shall then transfer the asset to the highest bidder, under the condition that the price of each asset, regardless of any circumstance, shall not be lower than the “base price” approved by the
problems and developing the well-being of the community, society, public health or the environment, without pursuing the highest returns for shareholders. Since the rule would require that social enterprises
’ objectives are to solve social problems, promote public benefits, and develop the community without focusing on making highest profits for shareholders, which are different from typical limited companies