also the intent of this Statement of Principles for Institutional Investor Responsibilities is to reduce that complexity and confusion: by noting the importance of institutional investors involving
, increasingly emphasize the importance of audit quality factor in the selection of auditors. Qualitative information in the firm inspection report is thus very useful for the selection process. In addition, the
therefore suspended the approval as investment consultant for complex instruments type 1*** for one month and 15 days, effective from 9 March 2020. SEC emphasizes the importance for investment consultants
products, the SEC and the Associations discussed an importance of financial planning. The banks? investment consultants should be equipped with capability to provide preliminary advice for investors to raise
development of new products with more complexity which requires additional criteria; for instance, structure of return on investment and warning of complex features and significant specific risks associated
decision. ?The Basel III tier 2 instruments? complexity and associated risks are different from those of plain debt securities because the holders will be forced to convert them into common shares if the
deficiencies effectively because they took on audit engagements in excessive quantity and complexity beyond the capability of experienced personnel to perform quality audit work in accordance with the
high net worth individual only. To widen investors? investment choices of increasing return or creating variety and complexity of investment strategy, the AI funds will be allowed to invest in
statements. The results indicate that without the complexity of consolidation process with many subsidiaries, companies are still facing financial statements adjustments. Although the complexity in the process
raised awareness among the stakeholders, focusing on auditors, accountants, and audit committees, of the importance of high quality financial reporting through initiations of and participations in various