servicing clients who want to reclaim their assets and will lay off all employees,SEC found out that clients’ digital assets which remained under control or in possession of BX were transferred thereafter

violations. In following this manual, if any wrongdoings are found, the business operators are encouraged to report the cases to the SEC and verify that sufficient risk management and control systems have

report to the audit committee etc. 16.2 The company provides inspection on compliance with internal control procedures by self-assessment and /or by independent assessment of internal auditors. 16.3

, with focus on related party transactions, disclosure of beneficial ownership and control;  Organising the structure of enforcement authorities to allow effective and coherent action of the agencies

Rules, Conditions and Procedures for Operational Control in Underwriting of Securities (No. 2)

is not sufficient to provide assurance that such non-audit services may or may not impair the independence arising from the self-review threat or advocacy threat. • The audit firm may lack necessary

the audit of information technology general control (ITGC), as many medium-and small-sized audit firms had been identified by the results of inspection to lack sufficient competent personnel in

are sufficient and correct before forwarding them to the Board of Directors for consideration. - Review the internal control system to oversee that the internal audit procedures are adequate

comparable, which in turn will enable the users of financial reports to access accurate and sufficient information for making investment decisions Over the years, the SEC has been giving precedence to the

high-quality audits and minimize audit errors, all team members need to possess sufficient knowledge, capability, time as well as a strong determination that focuses on quality. A quality control system