clear-cut regulations to accommodate business operation and service provision in the form of partnership so that business operators will be able to run their business according to their expertise and take
) and annual report (Form 56-2) to a single form of report in order to cut redundancy. Currently, it is under public hearing process. Listed companies could submit the One Report of their 2019 annual
. Regarding the next 15-year perspective, the Secretary-General said: “It is difficult to make a clear-cut prediction while the digital asset industry is in constant, dynamic change. Nevertheless, the SEC is
perspective, the Secretary-General said: “It is difficult to make a clear-cut prediction while the digital asset industry is in constant, dynamic change. Nevertheless, the SEC is committed to the fair balance
ZERO Activities needed beyond 2050 and have a clear 1.5-degree decarbonisation pathway – e.g. shipping NO PATHWAY TO ZERO Activities that are needed beyond 2050 but at present, do not have a clear 1.5
. Climate Targets United Nations’ scientists have indicated we have 8 years to cut global greenhouse gas emissions before reaching the point of no return 1.5°C Global greenhouse gas emissions must be cut to
independence regarding the provision of non-assurance services may not sufficient to ensure that the independence will not be impaired upon the provision of such service. No clear definition of ‘related entities
relative to performance evaluation, compensation, and promotion fail to recognise high quality work. Additionally, a lack of clear communication to all levels of the firm’s audit staff about the importance
values audit quality over short-term profit, clear expectations and performance evaluation criteria that are appropriately tied to the audit quality are an absolute necessity. Assignment of audit
rotation of key audit partner in accordance with the Code of Eth ics for Professional Accountants with clear details on the consideration of time-on period and communicate to the relevant individuals