found in various jurisdictions raised serious concerns among capital market regulators on the quality of financial statements and more stringent quality control on audit work has been imposed to regain
chosen to submit. In case of choosing to submit the audited annual financial statement for the 6 months, the issuer shall submit such financial statement within 2 months as from the end of the first half
executive be recorded? A: Meeting minutes can be a reference to directors' opinions. Therefore, directors should ensure that significant issues raised in the meeting are completely recorded, particularly in