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

aim to present ASEAN as an asset class appealing to global investors and enhance competitive edge of ASEAN capital markets in the global arena. To guide the ACMF on the next phase of the integration

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