) Developed internally by the firm? If no, How does the firm ensure that assurance engagements are performed in accordance with auditing standard? How does the firm ensure that audit manual reflect recent

is material change in the records, the securities company shall repeat the process mentioned in Clause 9(1) and (2) as deemed necessary and shall re-classify the client’s risk accordingly (re

Describe the organizational sustainability management policy which is in harmony with the business directions and strategies to reflect the intention and determination to drive forward the business by taking

the financial advisor who jointly prepares and certifies the Registration Statement to be appropriate and capable of making an appraisal that reflect the true value reliably and sufficiently. Such

derivatives broker shall calculate value of instrument or securities in which it uses clients’ money to deposit or invest under clause 7 at least on every working days provided that the price used shall reflect

. The Client’s derivatives contract with such position will be marked to market by its derivative agent at least at the end of business day to reflect a daily gain or loss from the Client’s position

, excluding accounting or finance manager if the position of departmental manager is not on the same level as the fourth highest executive). In cases where the remunerations in the past year do not reflect the

the trading price of investment unit of an ETF fund in an organized market to proximately reflect the value of such investment unit which is calculated from the net asset value of the fund by trading

price of investment units of an ETF fund in an organized market to proximately reflect the value of such investment units which is calculated from the net asset value of the fund, by trading investment

provided that the price used shall reflect current market value of each type of instrument or securities. Clause 18/2 4 Bill of exchange or promissory note that the securities company will invest under