with dishonest intent; (5) was convicted or fined on any count of offenses as specified in (2) or (3); (6) was fired, discharged, or given a notice to resign from the position as a result of dishonest
implementation in practice. The new revision of ACGS was released in 2023, incorporating additional elements related to environmental, social, and governance (ESG) responsibility, and will become effective in 2024