) ; The auditor's report shall not have any of the following characteristics: A disclaimer or an adverse opinion on the financial statements; A qualified opinion on any significant transaction that
where there are adverse effects to the public or the economy, the SEC Board has the powers to instruct the SET to issue or amend its rules, or to act or omit to act, with a view to preventing damages
where there are adverse effects to the public or the economy, the SEC Board has the powers to instruct the SET to issue or amend its rules, or to act or omit to act, with a view to preventing damages