burden to investors, which could develop into an obstacle for accessing investment services and products in the capital market. SEC therefore is proposing the regulations on the use of a single form for
reporting environment, the AARG must continue to be progressive and work closely with the profession to raise audit quality standards and provide reliable financial reporting in ASEAN.? _________________
’ participation in the ASEAN CIS Framework marks a progressive step towards greater integration of ASEAN capital markets. The enhanced reach of the platform will open up new opportunities and markets to both