been a change in the necessary circumstances as provided in the first paragraph, the Minister upon the recommendation of the SEC may modify or change the conditions already specified.
related risks and opportunities the organization has identified over the short, medium, and long term. C2.1a, C2.3, C2.3a, C2.4, C2.4a a) Describe the organization’s processes for identifying and assessing
relevant to the analysis of the KPIs and SPTs). This reporting should be published regularly, at least annually, and in any case for any date/period relevant for assessing the SPT performance (“trigger event
and assessing the progress of a construction project so audit deficiencies found in this area were not surprising. To address this problem, the SEC invited a construction planning specialist to share
with audit clients The SEC found that some audit firms procured goods and/or services from their audit clients but there was a lack of documentation on assessing whether the transaction was in the normal
questionable whether the auditors had sufficiently obtained an understanding of the client’s operations and IT systems and appropriately tested the relevant controls in their process of identifying and assessing
present best practices in integrating ESG information. “Guidance for Integrating ESG Information into Equity Analysis and Research Reports” covers identifying ESG information, assessing materiality of ESG
financial institution, the securities company may comply with the policy of security of the information technology of such financial institution. [M] o Reviewing and modify updatable by having a risk
modify the rules concerning the preparation of reports on provident fund management and the calculation of investment limits of provident funds in respect of the provident funds with multiple investment
Notification is to modify the rules concerning the preparation of reports on provident fund management and the calculation of investment limits of provident funds in respect of the provident funds with multiple