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

record date have the right to attend the meeting; those who receive shares  after  the record date are not entitled to such right.     Q: If necessary, how could the record date be changed?    A: Pursuant

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