investment decisions can entail more risks. • View investing as part of the financial planning process rather than for speculative gain. 2. Investment product attributes • Identify and compare the features and

and reporting information on how you use it. The cookies collect information in a way that does not directly identify anyone. For more information on how these cookies work, please see our  Cookies page

increase sale. Aside from this, MK also focused on improving the work efficiency of its employees which, in turn, provided good services to customers. As a result, MK incurred expenses on training, retain

amount of time to execute and review professional work or suffer the failure to identify the discrepancies or the material misstatement in financial statements. The firms have numerous deficiencies in

access granting policy to the workpapers server and restrict the access to only those with necessity. • Identify complete related parties. Establish the policy and procedure on the consideration of

: Ability to identify common goals and collaborate with relevant parties to achieve the best outcomes.  Integrity: Being trustworthy, accountable and respecting the rule of laws and good governance

, top management, management and employees are appropriately defined and assigned. 4. The organization demonstrates its commitment to attract, develop and retain competent individuals in alignment with

a computer system relating to trading services with respect to derivatives to be intruded. Clause 29 When an incident occurs, the derivatives exchange shall collect relevant information to identify

consideration from all aspects before concluding the inspection results. The QARP composes of 6 non-practitioner members and 3 practitioner members. To retain the independence of the QARP and their opinions, the

to identify the cause of the problems, suggest solutions to the problems, report the incident to executives, and retain relevant evidence and documents available for viewing or inspection by the SEC