The rules on margin lending (margin account) which have been in effect since 1997 permit SC to lend money to its customer only for the purpose of purchasing listed securities on a condition that the customer must place cash or listed securities as initial margin with securities company . However, bonds or investment units are not permitted to be place with securities company as collateral to increase purchasing power. SEC therefore proposes the inclusion of additional securities classes for...

· Forms 2 Does the firm have policies and procedures for the retention of firm’s documentation for a period of time sufficient to permit those performing monitoring and review procedures to evaluate the

-Meeting) with the agenda for consideration and approval of the following:Agenda 1: Consider approval of the following issues:1) Extending the maturity date of the bonds by another 2 years2) Partial

inspection to evaluate its compliance with its policies and procedures? – Monitoring Process If yes, please specify 1) Who perform such function e.g. in-house, outsource, network firm? 2) How often the firm

the sample selection method for an inventory physical count observation. He also did not evaluate the inventory physical count plan and the method management used to record and control the inventory

management integrity, identifying related parties of the potential audit clients, and extending the verification of audit independence to the immediate and close family members of the audit personnel. 20

, trustworthiness, and competitive advantage.  ?The SEC wishes to enhance the roles of audit committee by prescribing proper educational background and accounting experiences, extending scope of roles and duties to

Cybersecurity Law, such as Vulnerability Assessment and Penetration Test, etc.; and (6) Revising the third-party management provisions by extending the scope to include IT service providers or business partners

public offering companies and listed companies to continuously engage reviewers in the preparation of carbon footprint information disclosure, the SEC has issued the notification, extending the fee