independence of the firm. - Precisely define the ‘related entities’ to enable the audit firms to completely disclose and consider the independence regarding related entities. The process to evaluate the

· 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

, the SEC found that the audit firms did not seem to evaluate 11 whether there were any threats to independence or any conflicts of interest before issuing engagement letters to clients. Beyond

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

comparing to 2018 or 11.9% mostly due to soften Ethylene and Glycerin price from ample supply and lower crude oil price. Summary of Performance For Q1 2019, the Company and its subsidiaries recorded net

despite of the drastically decline in Ethylene and Glycerin price from ample supply plus lower crude oil price. 2. In Q2 2019, Selling and Administrative Expenses was 338 MTHB, increased by 59 MTHB or 21.1

or 17.2% due the drastic decline in Ethylene and Glycerin price from ample supply plus lower crude oil price. 2. In Q3 2019, Selling and Administrative Expenses was 361 MTHB, increased by 42 MTHB or

in Ethylene and Glycerin price from ample supply plus lower crude oil price. 2. In Q1 2020, Selling and Administrative Expenses was 350 MTHB, increased by 30 MTHB or 9% comparing to Q1 2019 which

Questionnaire A Monitoring the Firm’s Quality Management Policies and Procedures Firm's Reference /Guidance Notes Description A1 Does the whole firm perform inspection to evaluate its compliance with

, decreased by 798 MTHB or 21.6% comparing to Q2 2019 due to the drastic decline in Ethylene price from ample supply and lower crude oil price, plus a result from lower sale volume as mentioned above. 2. In Q2