, external reviewers should especially consider the relevance of the International Code of Ethics for Professional Accountants paying particular attention to section 4B – Independence for Assurance Engagements
life insurance; (c) any other financial institution as prescribed by the SEC Office; (3) “professional code of ethics” means: (a) professional code of ethics established by the Federation of Accounting
Office. (3) “code of ethics for professional accountants” means: (a) code of ethics for professional accountants established by the Federation of Accounting Professions (FAP); (b) code of ethics for
auditor fails to have the qualifications in compliance with Clause 7; (2) the foreign auditor has a behavior that indicates a lack of professional ethics or violates or fails to comply with the
technology and innovation strategies. The SEC monitors factors which may affect the reliability and stability of the capital market as a whole, including systemic risk, and collaborates with other financial
professional ethics, the provisions of law relating to auditors, and the SEC regulations. Furthermore, registered auditors shall work for audit firms that have an audit quality control system in compliance with
reliability of financial reporting by selecting suitable accounting policies and implementing effective internal control systems. In other words, they are the first line of defense in financial reporting. Next
on Investment Analysis on Technical Factors (5) Knowledge on Ethics of Investment Analyst 1 Obtained a bachelor’s degree. Local or foreign organization for a total period of at least 1 year during the
, accountability, transparency, ethic. For quality, reliability, commitment, dedication. For respect, talent, empower, respect. For teamwork, collaborate, cooperative, partnership. 2 Additional recent studies
accounting system and a financial reporting preparation process to support SMEs’ fundraising in the capital market. Numerous integrated initiatives have been undertaken to maintain the reliability of the