adequacy of firm’s procedures? 2 For firms without designated Ethics Partner, does the principal meet regularly to discuss ethics and document their discussions? 3 Does the firm have documented policies and
Ethics Partner, does the principal meet regularly to discuss ethics and document their discussions? 3 Does the firm have documented policies and procedures appropriate to the size and nature of the firm? 4
Verifier (as defined in Condition 6.2 (Interpretation)) will assess whether the sustainability targets have been met. Such sustainability targets will be based on sustainability improvements of the Guarantor
rating process. IOSCO members recognize that credit ratings, despite their numerous other uses, exist primarily to help investors and other users of credit ratings assess credit risks. Maintaining the
principal properties or assets subject to the lien include a. the aggregate value of the tangible assets which have been charged to secure the repayment of all or any money payable in respect of the secured
principal auditor, Does the firm have policies & procedures to ensure the quality of audit work done by the other firm that includes as a part of the engagement such as subsidiary and associate? Please
ec ti on A ct iv it ie s Re po rt 1 J an ua ry 2 01 3 - 31 D ec em be r 20 13 comparison was not carried out. Audit procedures were not performed to assess the reasonableness and reliability of the
for doubtful accounts for the overdue loans issued to company director(s) without collateral in 2013.As to the 2015 annual financial statements, EIC executives failed to assess and update the fair price
to the audit team. Likewise, EQCR, despite not being part of the engagement team, is the individual with high audit experience, can assess the exercising of professional judgment by the audi t team and
registration statement. B. Advisers and Other Parties Provide the names and addresses of a. the issuer's principal bankers to the extent the issuer has a continuing relationship with such entities; b. sponsor