. As a result, the Criteria are likely to be refined over time, as more information becomes available. However, certification will not be withdrawn retroactively from bonds certified under earlier
is possible that TAS 36 has been adopted for quite a period of time. Most mistakes are detected and corrected. The accounting standards ranked 3rd, 4th, and 5th as most likely to be the reason of
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
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
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. _____________________________
personnel with incomplete training by requiring the personnel in every level to attend every session as the firms deem necessary, especially the compulsory course. In the event that some of the personnel are
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