of financial statements and more accurately reflect the business model and business risks.The revision of financial statement forms, including related documents will cover revision of business
investors correctly and completely and without sufficiently notifying or giving information that was important and relevant to investors’ decision making, in contravention of the Notification concerning
companies will be able to perform their duties accurately and thoroughly in accordance with laws and regulations. Over the years, the SEC and the TLCA has been working together to enhance the duty
respond more accurately to the changing risk landscape. Audit regulatory body also needs to follow suit by closely monitoring the growing situations to allow for an adaptive regulatory mechanism that is
requires the information to be disclosed sufficiently, correctly, fairly and timely. Listed companies? executives or board members who disclosed falsified information or concealed facts that should be
, investment analysts and asset managers to assess the prices and values of assets accurately as well as allocating capital more efficiently. Since the introduction of the TCFD Recommendations in 2017, the
, executives and secretaries, as well as the gatekeepers, for example, auditors and financial advisors, enabling them all to perform their duties accurately and in the best interest of listed companies