improved methodologies and data that can increase the climate integrity of future bond issuances. As a result, the Criteria are likely to be refined over time, as more information becomes available. However

quality control systems are more likely to produce high quality audits. In light of this observation, it is crucial that when audit committees select an auditor, the quality of the audit works and the

firm confirms the independence of such other firms 15 Any audit partners where they are employed exclusively or principally for an audit engagement? 16 Did the firm adequately address other possible

exclusively or principally for an audit engagement? 16 Did the firm adequately address other possible threats to independence and objectivity and take appropriate actions, including withdrawing from an

” elements. These positive results were possible thanks to the audit firm leaders’ efforts in building an audit firm culture recognizing quality is essential in performing engagements and the audit firms’ more

monitoring and coordinating with the business operators, we have found that they have implemented their BCP to manage possible impacts of COVID-19 and opened an alternative site or installed remote working

the consistency and cybersecurity that is appropriate and sufficient to protect against possible risks from cyber threats. _____________________________

have been submitted. Therefore, investors should be careful if solicited or receiving information related to investment in such digital tokens. In case of possible tips on suspicious undertaking, please

g) be strengthened where possible by independent assurance that is carried out annually, having regard to established disclosure standards. The ICGN encourages companies to report the information

Under the SEC’s policy, digital asset business operators are not allowed to provide or support deposit taking and lending services to prevent possible damage to digital asset investors and the public