process organized by the Office shall have the following characteristics: (1) The dispute arising from the respondent’s failure to comply with the contract, the Securities and Exchange Act, the Provident
undertaking was unsuccessful since the conditions precedent were not fulfilled. After the failure of the joint investment with AM, the Company constantly made efforts to restore its financial status, e.g. the
into a joint investment agreement with ArcelorMittal Netherlands B.V. (“AM”); however, the undertaking was unsuccessful since the conditions precedent were not fulfilled. After the failure of the joint
, appropriate audit evidence regarding the failure to record allowance for uncollectible refunds of advance payments for goods and omit to estimate the recoverable amount of the investment in the subsidiaries to
Securities and Exchange Commission No. Sor Thor. 13/2561 Re: Detailed Rules on Maintenance of Capital of Investment Advisors and Derivatives Advisors and Provisions in Case of Failure to Maintain Capital
) Orderly transition – temperature increases kept below 2C, meeting the Paris Agreement 2) Disorderly transition – temperature increases kept below 2C but with delayed and sudden policies 3) Failure to meet
expressed a qualified opinion on the statement of the financial position for the year 2015 because of failure to determine whether certain revised items were necessary and may have affected the comparison
Commission throughout the approval period. I fully acknowledge that failure to proceed in accordance with this certification may lead to the SEC Office’s refusal to grant approval to other auditors of the