Under the SEC’s policy, digital asset business operators are not allowed to provide or support deposit taking and lending services to prevent possible damage to digital asset investors and the public in the possible event of service discontinuance or financial problems that may occur on a continuous or concurrent basis among service providers as has recently been the case for foreign counterparts. In addition, the draft regulation is expected to further clarify the scope of supervision of digita...

or has significant links with other directors through involvement in other companies or bodies; f) is a significant shareholder of the company, or an officer of, or otherwise associated with, a

involvement of the partner and EQCR in reviewing the workpaper or establishing a process for seeking consultation on difficult or contentious matters about the financial reporting standards. Opinions of

, held a joint meeting to discuss and exchange views on strategies for promoting, developing, and supervising digital assets, including the involvement of the government, the Thai Digital Asset

: PRI ▪ ESG in fixed income is more complex but offers more options ▪ ESG consideration should be at the issuer and issue level ▪ Different engagement approach depending on the issuer Key Takeaways SEC

cost of sales being the most frequently recurring themes. Many different factors may have led to such persistent deficiencies of some audit firms and auditors. This includes insufficient involvement of

concerning the amendments to the IPO approval regulations in the part of the issuer’s qualification of non-involvement in any illegal business. The essences of the amendments are as follows:    (1) Revising

., business combination, impairment of assets, revenue recognition using percentage of completion method and general IT controls (“GITC”) • Using the work of an auditor's expert, e.g., engineer and appraiser

solicit buy-in from key decision makers, and then to memorialize your engagement approach in documentation that can be shared with the companies with which you will be engaging. For example, at the

usually resort to on-the-job training – a method that can be more efficient given the nature and size of the firms. 65 67 3rd inspection cycle 4th inspection cycle (2019) 3rd inspection cycle 4th inspection