found the participation in the committee invaluable.  It opens further opportunities for the SEC to contribute to the development of investor education globally, as well as to utilize the experiences of

internal auditor) has relevant knowledge, experience, and skills.   Moreover, the board should promote continuous education and development of directors through training and performance evaluation, to ensure

internal auditor) has relevant knowledge, experience, and skills.   Moreover, the board should promote continuous education and development of directors through training and performance evaluation, to ensure

, and the company’s operations.  3.8.2 The board should ensure that directors regularly receive sufficient and continuous training and knowledge development. 3.8.3 The board should have knowledge and

Firm Qualifications   ​having audit quality mangement system which is sufficient and reliable for supervising its auditor'work in compliance with the professional standards on a continuous basis. Such

sufficient and reliable for supervising its auditor's work in compliance with the professional standards on a continuous basis. Such audit quality management system shall comply with the international standard