In case a unit offeror has failed to comply with the rules as prescribed in this Notification, the unit offeror shall comply with one or many of the following acts ordered by the SEC Office: (1) cease
and where the audit firms were ineffective in monitoring their staff’s compliance with the ethical requirements. 5. Engagement performance In the SEC’s firm-level reviews of audit firm’s compliance with
the deficiencies found at both levels are a result of a few factors, such as shortage of human resource within the profession, improper job assignment, an audit planning that failed to respond to
Meeting, Principle 3.5 In the event that Investee Companies are found to have failed to comply with the CG Code or ESG principles, or other risk factors have been identified which may affect the value of
encrypted form and keep them separately from application system data; (8) limit the number of entering wrong passwords. In practice, there should not be more than 10 unsuccessful attempts; (9) transmit
high score. 17 Ineffective monitoring for staff trainings To avoid their audit staff’s capabilities being called into question, audit firms should highlight the importance of learning and keeping the
statements for the third quarter of 2016, which had failed to present correct information on the liabilities incurred from the bills of exchange issuance. The initial deadline for submitting the special audit
improperly used in the annual financial statements for the year 2014, whereby Smart Traffic Co., Ltd., an EIC affiliate, failed to record allowance for doubtful accounts for the overdue loans issued to company
publicly disclosed through the SET’s Electronic Information System within 30 November 2017. However, PACE has failed to meet the original deadline because the company would like to seek further opinions from
30 November 2017. The SEC later extended the deadline for PACE as requested, to 15 January 2018. However, PACE has failed to submit the clarification and disclose the required information within the