-registered auditors 2.3 List of SEC-registered foreign auditors 2.4 Relate Rules and Regulations 2.5 Related Forms 2.6 Quality Assurance & Review 2.7 Independent Audit Oversight 2.8 Handbook for approval
Project Evaluation and Selection 9 4.3 Management of Proceeds 10 4.4 Reporting 11 5.0 External Review 12 3ASEAN GREEN BOND STANDARDS 2018 INTRODUCTION The ASEAN Capital Markets Forum (ACMF)1 is a forum
project should be made available via the disclosure channels in 2.4. 3. External Review Provider: The SEC encourages the issuer to appoint an external review provider to provide opinions on each step of the
10 4.3 Management of Proceeds 11 4.4 Reporting 12 5.0 External Review 12 3ASEAN SOCIAL BOND STANDARDS 2018 INTRODUCTION The ASEAN Capital Markets Forum (ACMF)1 is a forum which comprises capital market
’ qualified opinions resulted from limitation on their scope of audit/review. Hence, the auditors were unable to obtain sufficient and appropriate audit evidence with respect to valuation of investment in PT
Reporting The requirements are the same across both versions Others On top of the four core components, the 2021 version also identifies key recommendations regarding green bond framework and external review
information to the bondholders together with the opinions of the bondholder representative. The bondholders are, therefore, encouraged to thoroughly review the information and exercise their rights to protect
to thoroughly review the information and exercise their rights to protect their own interests. They should also make necessary inquiries to the bondholder representative to obtain complete information
deadline of the special audit report to allow more time to complete the examination and review of all related numerous documents and information.The SEC granted a 30-day extension ending 8 March 2017. KC
’ decision making. These proposed amendments are a result of the Regulatory Reform Project, which the SEC initiated earlier and invited stakeholders to review relevant rules while the project advisor