guarantee of returns, and that unit redemption ahead of the target date set in the investment scheme is not allowed must be clearly communicated to investors.In addition, advertisement based on past

structured CPD for registered auditors? 5 Is there a training policy for other audit issues of Listed Companies? 6 Are these CPD targets communicated to each individual? If yes, how? 7 Are these targets

) Information disclosure and risk warnings, as stated in (1) and (2), must be disseminated through all official channels of DA operators, communicated this matter to all clients, and informed such information to

follows due process of law, including collaboration with relevant agencies. In the case of STARK, upon learning of the news, we communicated with DSI our readiness to extend further collaboration, by

the preparers? duties and responsibilities will be communicated through training courses and seminars along with the collaboration between the SEC and the Federation of Accounting Professions under His

and list of sourced exchanges; (3) Information disclosure and risk warnings, as stated in (1) and (2), must be disseminated through all official channels of DA operators, communicated this matter to all

concept of ‘climate stewardship’. The on-going dialogue with investee companies is a powerful tool to encourage them to have effective oversight of climate-related risks that may affect the long-term value

concept of ‘climate stewardship’. The on-going dialogue with investee companies is a powerful tool to encourage them to have effective oversight of climate-related risks that may affect the long-term

responsibilities engagement partner clearly defined and communicated to that partner? 10 Does the firm have policies and procedures regarding to the assignment of engagement teams and the level of supervision

these key responsible persons and key responsible persons in risk assessment process to ensure that changes or adjustments are communicated in timely manner. &1#&"Tahoma"&12&KC0C0C0SEC Classification