expenses. In addition, both POLAR executives have been barred from holding the director position at any issuing or securities company for 10 years each.  Apart from the civil sanction, the SEC is questioning

introduce any customers to the company. The auditor merely examined the contract and supporting documents without questioning why the payments were made for unperformed services. 25 In de pe nd en t Au di t

stakeholders. The Standards stem from innovative work being undertaken by SDG Impact, a groundbreaking initiative by the United Nations Development Programme (UNDP) to empower investors and businesses with the