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

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

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