empowered to achieve financial well-being. To deliver this objective, the SEC is compelled to adapt and refine its strategy and operations to effectively address the challenges and issues that have arisen

found in various jurisdictions raised serious concerns among capital market regulators on the quality of financial statements and more stringent quality control on audit work has been imposed to regain

executive be recorded? A: Meeting minutes can be a reference to directors' opinions. Therefore, directors should ensure that significant issues raised in the meeting are completely recorded, particularly in