auditor and found audit deficiencies related to the issuance of B/E. The deficiencies resulted in {A}’s failure to detect the incomplete record of the B/E in the annual financial statements.The SEC has

regulation. Key highlights included: (1) Utilizing AI to detect suspicious trading behaviors and potential misconduct, aimed at promoting transparency and strengthening investor protection, and (2) Building an

was sufficient and appropriate with regard to the audit of the revenue and the accrued income which were material to the financial statements, causing her to fail to detect the fictitious revenue and

employees.  The revision aims at encouraging employees to save more, save longer, and save smart, to enjoy better quality of life after retirement.The proposed amendments would require that asset management

; Failure to audit advance accounts; and Failure to audit payroll, consulting fees, and social security contributions. As a result, Ms. Sulalit failed to detect material misstatements in the

electronically file an application through the OFAM system without having to submit hard copies to SEC. The move is expected to save 1.6 million sheets of paper per year, or equivalent to 39 tons of carbon

analysis, applying AI and Machine Learning technologies to detect irregular transactions, and improving the effectiveness of misconduct prevention and investor protection.In 2025, the SEC will continue to

standards and strategies for brand and page protection. The Brand Rights Protection tool is designed to help businesses detect and report potential intellectual property violations, ensuring that their

the National Digital ID Project, in addition to an adoption of technology-based inspection to increase efficiency of market supervision through the E-enforcement Project, which uses technology to detect

monitoring business operation of invested companies closely and actively enough to be able to detect any potential issue at an early stage. If an issue is found in an invested company, for example, the