consideration from all aspects before concluding the inspection results. The QARP composes of 6 non-practitioner members and 3 practitioner members. To retain the independence of the QARP and their opinions, the
in auditing and reviewing its 2014 and Q1/2015 financial statements where the auditor expressed qualified opinions due to limitation on scope of audit imposed by the company management. EIC must submit
independence of the QARP and their opinions, the SEC requires that the number of the attending non-practitioner members in each session be greater than the number of the attending practitioner members and not
accounting principles. Moreover, the auditor was unable to find sufficient supporting evidence to satisfy the audit procedures due to limitation on scope of audit imposed by the PICNI management in various
issue of political independence of the securities supervisor through the creation of a formal governing body (a board, council, or commission) whose members are given fixed terms of appointment. If the
as practitioner members. To maintain the independence of the QARP and their opinions, the SEC requires that the number of the attending non-practitioner members in each session be greater than the
Governance Attributes Board Committee Characteristics 1) Board Size 2) Board Independence 3) Board Duality 4) Board Meeting Audit Committee Characteristics 1) Audit Committee Size 2) Audit Committee Expertise
criteria* for independence between each other. This is part of an effort to enhance the qualification of the Digital Asset Custodian Wallet Providers to ease the requirements for these providers that have
’ qualified opinions resulted from limitation on their scope of audit/review. Hence, the auditors were unable to obtain sufficient and appropriate audit evidence with respect to valuation of investment in PT
concerning Rules on Rendering a Waiver of Appointing Independence Director of Securities Company or the Notification of the Office of Securities and Exchange Commission concerning Rules on Rendering a Waiver