control system for goals and objectives achievement, compliance with applicable laws and regulations, safeguarding of the assets from frauds and damage, and preparing reliable accounts and reports. The
. Considering that financial statements provide investors and shareholders with vital information for making investment decision and monitoring listed companies’ performance, the SEC did not grant a waiver for
statements. Considering that financial statements provide investors and shareholders with vital information for making investment decision and monitoring listed companies’ performance, the SEC did not grant
, hereby certify and consent to the followings: 1. I certify that the audit firm has audit quality control system which is sufficient and reliable for supervising its auditors’ work to comply with the
independence of CRAs vis- à-vis the entities and obligations they rate is vital to achieving this goal. Provisions of the IOSCO CRA Code, dealing with CRA responsibilities to rated entities, obligors
corporate governance can support the sustainable quality of financial reports preparation from which investors can access reliable financial information to support their suitable investment decisions. The SEC
investors and other users of credit ratings assess credit risks. Maintaining the independence of CRAs vis- à-vis the entities and obligations they rate is vital to achieving this goal. Provisions of the IOSCO
and the details of their business transactions, preparers, namely Chief Executive Officer (CEO), Chief Financial Officer (CFO), and financial controller, are vital in ensuring the relevance and
aspects of their business is vital to the investor. [ 4 ] Engagement—direct communication between investors and companies—on environmental, social and governance matters is on the rise in the United States
, according to higher cost. Moreover, to keep market share, company needed to launch price promotion in vital channel. Financial results of 9-month ended period ● Considering year to date result, total sales