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
. Firstly, the plaintiff who commences the case shall acquire the right to be a member of the class in good faith and intend to conduct the case to protect the interests of the class members. Secondly, the
initial issues that the injured person should realize before participating in Class Action. Firstly, the plaintiff who commences the case shall acquire the right to be a member of the class in good faith
an affiliated company, but a member of the Audit Committee is prohibited from being a director of a parent company, subsidiary or subsidiary at the same level (sister company) which are listed
regulator who is a member of the International Forum of Independent Audit Regulators (IFIAR), or ii. an independent audit regulator of the EU Member States or third countries whose audit
who is a member of the International Forum of Independent Audit Regulators (IFIAR), or ii. an independent audit regulator of the EU Member States or third countries whose audit
eligible collective investment schemes among APEC member economies while ensuring investor protection in the economies participating in the ARFP. The ARFP allows units of funds authorized in a participating
such inside information; (4) Director, sub-committee member, representative of a juristic person, agent, worker, employee, advisor or operator in a governmental agency, the SEC Office, the Securities
Asia-Pacific Economic Cooperation (APEC) that aims to facilitate cross-border offerings of eligible collective investment schemes among APEC member economies while ensuring investor protection in the