; (17) issues concerning REIT manager; (18) fees and expenses; (19) amendment to the trust instrument; (20) dissolution of the REIT. Clause 4 The essential covenants in part of establishment of a REIT
or 22.90% over the same period of last year of which hospital revenues totally raised by 10.16% along with the enlarged customer base of Subsidiary (AMARC) showing 15.67% of revenues’ growth. In
Review Panel Activities for Enhancing Financial Reporting Quality Summary of Audit Inspection Results B. Engagement-Level A. Firm-Level 38 Root Cause Analysis Framework and Focuses in 2019 Essential
issuance in the fourth quarter of 2015 did not appear in the company’s financial statements. Such circumstance caused KC financial statements to materially contain false information and raised doubts
were raised by the auditor. The said opinion must be submitted to the SEC within 5 working days from the date on which the audit committee considered such report. Previously, the SEC had notified AIE and
will simultaneously improve the other elements’ effectiveness. Determined to solidify financial reporting and audit quality, the SEC aims to strengthen all elements of TSQC1 and has, therefore, raised
assist companies in meeting the expectations of investors and to assist investors on matters that can be raised in dialogue with companies that arise from company communications to the market. As such, the
related receipt and payment transactions, and the accounting records practice. The company was also required to examine the issue raised by the auditor whether the questionable transactions of land sales
Enhancing Financial Reporting Quality Summary of Audit Inspection Results A. Firm-Level B. Engagement-Level Root Cause Analysis Framework and Focuses in 2021 Essential Statistics Auditing Landscape in
end of ICO period? Comments: 6. Minimum threshold amount to be raised from each ICO An ICO issuer shall set a minimum threshold amount to be raised from each ICO or a soft cap. If the minimum