reasonableness of the capital increase, project feasibility, and cost-effectiveness of the investment due to limitations on information disclosure under a confidentiality agreement related to investment. For
system in safeguarding clients’ confidentiality. The SEC therefore urged EY to rectify the system to be more stringent and the company has already done so. In addition, the SEC has sent a circular to all
International Federation of Accountants stipulated that it will not be considered as unethical behavior in terms of maintaining client's confidentiality. The code specified that accounting professions shall
-security: concerns over confidentiality of data. Cyber-security may not be an IT issue but a business risk. Consideration being given to what cyber-security risks mean to the financial preparers and auditors
difficult or contentious matters or resolving differences of opinion? If yes, how does the firm ensure the independence and confidentiality of service providers? _x000D_&1#&"Tahoma"&12&KC0C0C0 SEC
reports have been finalized? If yes, Please describe the policies and procedures. 14 Has the firm established policies and procedures designed to maintain the confidentiality, safe custody, integrity
. Notwithstanding sub-paragraphs 1 and 2 above, the Authorities recognise that additional restrictions on the use of non-public information may be imposed under Domestic Law. Paragraph 10 Confidentiality of
. Guidelines 6.3.1 The board should establish an information security system, including appropriate policies and procedures, to protect confidentiality, integrity, and availability of business information
KPMG promptly responded to their defective audits. EY improved its quality control system and client confidentiality protection system (SEC, 2019a), whilst KPMG conducted a root cause analysis and