raise independence issues. (Non-audit service) 3. High Risk Industries Resource, extractive, mining, oil and gas industries : • The current issue is not necessarily going concern but the issue is more

from business transactions with their audit clients. Moreover, audit firms have seriously adopted measures to improve and ensure their independence against the undue influence from long association, high

securities issuers, financial advisors, auditors, market intermediaries, and stock exchanges. Both market integrity and investor protection could not be achieved without high quality financial information

, but by the end of 2012 closed at 1391.93 points. At 104.8 percent, stock market turnover is higher than most other East Asian countries as well as the high-income OECD median. Also, the percent value

of audit firms has been an ongoing challenge, as a result of high turnover rates, coupling with low interests in this profession. With this concern in mind, the SEC and the Association of Chartered

: (1)  Eligible investors are institutional investors and/or high net worth investors only;  (2)  Eligible investment vehicles are mutual fund or trust fund (to be established by the end of 2021); (3

2015 3 Note by the OECD Secretary-General G20 Finance Ministers and Central Bank Governors Meeting 4-5 September 2015, Ankara Good corporate governance is not an end in itself. It is a means to create

as practitioner members. To maintain the independence of the QARP and their opinions, the SEC requires that the number of the attending non-practitioner members in each session be greater than the

independence of the QARP and their opinions, the SEC requires that the number of the attending non-practitioner members in each session be greater than the number of the attending practitioner members and not

units as of the end of the business day of the calculation; “selling and redemption supporter” means any person designated by a mutual fund management company to sell or redeem investment units, as the