....................................................................................02 Quality Assurance Review Panel........................................03 Activities for Enhancing Financial Reporting Quality
assurance services provided by their staff because we believe that high quality audits could only be achieved with audit teams whose members possess in-depth knowledge and experience and devote adequate time
Activity Report 2016_En INDEPENDENT AUDIT INSPECTION ACTIVITIES REPORT 2016 INDEPENDENT AUDIT INSPECTION ACTIVITIES REPORT 2016 Executive Summary...................02 Quality Assurance Review Panel
the ones established by the IFAC; (4) “Quality Assurance Review Panel” means a body of persons appointed by the SEC Office to give advice and recommendations regarding supervision of auditors in the
acts under the provisions of this Act or other laws. In exercising the power and duty of the Office under the first paragraph, the Office shall have the power to: (1) own, possess, hold any proprietary
and Exchange Commission Independent Audit Inspection Activities Report Independent Audit Inspection Activities Report for the 1st Cycle 1 October 2010 - 31 December 2012 Introduction Quality Assurance
practice. Clause 2 An intermediary shall provide one fourth of directors to be independent director. In this regard, the independent director shall have qualification and shall not possess prohibited
directors to be independent director. In this regard, the independent director shall have qualification and shall not possess prohibited characteristics as specified by the Notification of the Capital Market
....................................................... Quality Assurance Review Panel ................................... Activities for Enhancing Audit Quality ............................ Summary of Audit Inspection Results A. Firm Level
(Chapter 571 of the Laws of Hong Kong) (SFO) must comply with the SFC Handbook for Unit Trusts and Mutual Funds, Investment- Linked Assurance Schemes and Unlisted Structured Investment Products (SFC Handbook