several areas; for example, audit manuals and audit programs involving methods of sampling and substantive analytical procedure for the audits of revenues were tailored to be more situation appropriate
. A n n u a l R e p o r t 2 0 0 6 17 ë Handling of Complaints Against SEC Staff The SEC implemented a quick and thorough procedure for effective handling complaints against the SEC staff to assure
firms in compliance with the risk-based approach, taking into account the previous inspection results of the audit firm quality control systems and the exposure to the capital market, as shown in figure 1
investment proportion prescribed by such law, rule or regulation. (7) Procedure and method of refunding subscription money, both in case of insufficient units for subscription and unit allocation less than
alternative enforcement tool, and (3) provisions regarding class action lawsuits to be included in the Civil Procedure Code. Expected outcome 1. Removal of legal constraints in the merger and acquisition would
Determination of Form and Procedure of Application and Form of License for Undertaking Securities Business Pursuant to the Ministerial Regulation Concerning Granting of Approval for Undertaking
to allocate their savings into investment properly Increase institutional investors as a vehicle to expand wider groups of investors SCE_Eng_p.17-32 10/29/04, 1:07 AM17 18 ● Adopted risk-based approach
Criteria used to determine asset selling price is referred to the appraisal of the following 3 independent appraisers having the market approach as the method of valuation since it can be traded in property
development of the Green Bond market by clarifying the approach for issuance of a Green Bond. The GBP are intended for broad use by the market: they provide issuers with guidance on the key components involved
and minor children. Handling of Complaints against SEC Staff The SEC has established an efficient procedure for handling complaints filed against its staff to assure fairness for the affected parties