Governance Attributes Board Committee Characteristics 1) Board Size 2) Board Independence 3) Board Duality 4) Board Meeting Audit Committee Characteristics 1) Audit Committee Size 2) Audit Committee Expertise
criteria* for independence between each other. This is part of an effort to enhance the qualification of the Digital Asset Custodian Wallet Providers to ease the requirements for these providers that have
, stronger protection for shareholder rights, whistle blower protection, and provisions to increase the independence and professionalism of the Securities and Exchange Commission (SEC). The SEC has also
concerning Rules on Rendering a Waiver of Appointing Independence Director of Securities Company or the Notification of the Office of Securities and Exchange Commission concerning Rules on Rendering a Waiver
rendered a waiver of appointing an independent director under the Notification of the Office of the Securities and Exchange Commission concerning Rules on Rendering a Waiver of Appointing Independence
financial situation, ownership and governance of the company. (ii) Regulators and companies should continue to use the opportunites created by new technologies to enhance the fairness and efficiency of the
Singapore and the SEC, all of which are independent audit regulators in ASEAN region, to ensure and enhance the quality of audits and financial reports. The AARG was created to be a forum where knowledge and
increase overall effectiveness and efficiency of audit processes. In anticipation of the possible auditor shortage due to future market expansion, the SEC has partnered with the FAP and created the training
independence of the QARP and their opinions, the SEC requires that the number of the attending non-practitioner members in each session be greater than the number of the attending practitioner members and not
ratio) 7 : 1 6 : 1 * ) 12 5. KPMG 2564 Big 4 Independence testing 6. KPMG 2564 Big 4 1 13 7. KPMG 2564* Big 4 (Listed company /partner) 22 2.84 * / portfolio allocation 2 108 / KPMG 2564 54