or home regulator, as the case may be. Clause 7. Prior to selling units of foreign collective investment scheme, securities company shall at least undertake the following steps: (1) examining
, led to an overhaul in international auditor supervision. The SEC has witnessed a shift from a system of Self-Regulatory Organization (“SRO”) under a professional body to a more stringent regulatory
objectives. Guidelines 1. There should be an assessment of capability in establishment of a fund in accordance with the relevant laws and related notifications by examining the plan for establishment of the
which is suitable for their objectives. Guidelines 1. There should be an assessment of capability in establishment of a fund in accordance with the relevant laws and related notifications by examining the
encourage active co-operation between companies and employees. Securities regulators, stock exchanges, self-regulatory organisations and investor groups should continue to educate companies and the public
quarterly MD&A (management discussion and analysis); and (4) Encouraging securities companies to voluntarily enter into dispute settlement through arbitration procedure Self-Discipline ● Prescribed best
from specific industries In audits of leasing businesses, the auditor occasionally performed tests of controls on credit approvals to end customers without examining appropriate supporting documents such
, monitoring, examining and remedying any potentially adverse impacts of our business activities upon our customers, employees and counterparties. Those activities related to each stakeholder are detailed below
accounting standards while auditors must work for audit firms that have a quality assurance system in place. In addition, the SEC encouraged trade associations to expedite its preparation for self-regulation
circumvent this assumption by using Hainmueller's (2012) entropy balancing methodology, a variant on traditional matching algorithms. Entropy balancing compensates for self-selection produced by observable