CRA should avoid issuing credit ratings for entities or obligations for which it does not have appropriate information, knowledge, and expertise. For example, where the complexity of a security or the
providing falsified information to the SEC Office, etc.; (6) complexity of nature of action or tools used in action, for instance, using other people name or establishment of disguised company, etc.; (7
account of nature, scale, quantity, complexity and diversity of businesses and services, as well as acceptable level of risks relevant to such businesses and services. 2 In case where any material change is
and sufficiency as stipulated under the first paragraph, it shall be taken account of nature, scale, quantity, complexity and diversity of businesses and services, as well as acceptable level of risks
nature, size, and complexity of business of the company. Guidelines 1. There should be an organisational chart demonstrating units and lines of command for personnel in the organisation to be informed of
promote a more robust corporate culture. But before firm size has a favorable impact on corporate culture, the company must reach a specific threshold. This makes considerable sense. Due to the complexity
quality, it depends on the heads of an audit firm to ensure that the pool of engagements is delegated accordingly. Also, in an effort to cope with the size and complexity of today’s offered services, the
stipulated under the first paragraph, it shall be taken account of nature, scale, quantity, complexity and diversity of businesses and services, as well as acceptable level of risks relevant to such businesses