aim to present ASEAN as an asset class appealing to global investors and enhance competitive edge of ASEAN capital markets in the global arena. To guide the ACMF on the next phase of the integration
responsibilities that go beyond the scope of auditor's work, as the International Standards of Auditing (ISA 240 - The Auditor's Responsibilities Relating to Fraud in an Audit of Financial Statements) has covered
receive dividends or to buy capital shares. The record date allows listed companies to send the shareholders' meeting notice much ahead of time; normally the register must be closed for share transfer 21
stakeholders’ rights; · To review whether draft notifications are authorized by law, and the contents are consistent with other regulations of a similar sort, clear and practical; · To go
that go beyond the scope of auditor's work, as the International Standards of Auditing (ISA 240 - The Auditor's Responsibilities Relating to Fraud in an Audit of Financial Statements) has covered only
liquidity, higher purchasing demands and product prices, and thus more attractive channels for corporate finance. Corporate Governance International Standards The OECD Principles of Corporate