interests. At least one of the non-executive directors should be experienced and competent in the company’s main industry. 3.1.2 The board should determine the proper number of directors to function
capabilities and level of economic development. The Plus Standard tier enables taxonomy users to further assess economic activities using activity-level threshold criteria to determine whether the activity
requirements are important matters on which staff of audit firm in every level should put priority, especially for independence-related issue that is considered a cornerstone of audit professions. Therefore, in
Appointing Independence Director of Securities Company or the Notification of the Office of Securities and Exchange Commission concerning Rules on Rendering a Waiver of Appointing Independence Director of
concerning Rules on Rendering a Waiver of Appointing Independence Director of Securities Company or the Notification of the Office of Securities and Exchange Commission concerning Rules on Rendering a Waiver
rendered a waiver of appointing an independent director under the Notification of the Office of the Securities and Exchange Commission concerning Rules on Rendering a Waiver of Appointing Independence
member jurisdictions, which emphasizes the independence from the accounting profession of regulatory body. The Principle was aimed at providing a guideline for IOSCO members to implement their supervisory
) Ethical requirement (ER): Compliance in this area was found insufficient in some firms, such as inadequate independence compliance testing due to the findings on incomplete identification of related parties
Office. In the case where the investment advisory company intends to appoint an investment advisory agent, it shall make an appointment contract in writing. The appointment contract shall determine the
directors? independence; 2) CSR in process: operating normal course of business with social and environmental responsibility while balancing stakeholder needs; 3) Anti-corruption in practice: being a role