decisions on the client?s behalf. {A} claimed that the client was too busy to trade securities by himself and gave instruction on credit limits via the conversation in LINE application. {A} notified his

to postpone the acknowledgment and the agreement to pay the civil fine by 30 days (to 3 October 2018), citing a busy schedule. But the SEC did not allow the postponement on the ground that it was

firm’s business plan. If yes, please describe 2 How does the firm conduct the estimation of personnel needs? 3 How does the firm deal with the staff turnover in busy season? B Recruitment 1 Does the firm

Heightened Engagement? ....................................................... 37 Top US Legal Considerations Regarding Shareholder and Issuer Engagements ........................................... 38

service, emphasizing on convenience, simplicity, and worry-free to use mobile data. Competition in fixed broadband has been heightened by the incumbents. Although an average industry ARPU remained in a

operations and exposures in commodities • Impairment issues • Heightened cost controls at audit clients • Governance challenges (cannot get or retain strong directors) Layoffs Reduced  capacity Audit fee

. Hence, despite the lost in revenue, the overall margin for accounting and financial outsourcing did not suffered. For the ERP business, it was a year that we were busy fulfilling the backlog from last

turnover in busy season? 4 How does the firm address concerns regarding the competence and capabilities of engagement team members, including ensuring they have sufficient time to perform their

. More flexibility has also been provided for both investors and fundraisers, such as heightened derivatives investment ratio, revised offering regulations for Basel III instruments and revised business

providing services appropriately. More flexibility has also been provided for both investors and fundraisers, such as heightened derivatives investment ratio, revised offering regulations for Basel III