?s finding that he had made audit mistakes and failed to comply with the auditing standards in performing the audit of financial statements of public limited companies applying for public offering of

to apply information from their observation trip to their studies under such program. The lecture was held on 3 March 2023, at the SEC Building.

fairness for all. Should there be any information or evidence of the SEC?s mistakes, we would appreciate being informed promptly. ?Despite criticism, we will continue to exercise absolute impartiality

opportunity to correct their mistakes or pay remedies in protection of investors? interest as summarized below: 1. Asset management companies shall correct errors promptly within the next business day after

for one year from September 22, 2011. The order has been issued after the SEC?s finding indicated his audit mistakes and failure to comply with the auditing standards in peforming the audit of Nippon

The SEC had an observation on the reasonableness and appropriateness of the assumptions used in calculating the recoverable amount for considering the impairment loss of assets as related to

expressed observation remarks in which the SEC considered as material to the financial statements, for example, - On-going concern problems - Significant amount of connected transactions - Adjusted items

resolved to approve all transactions but with an observation that GJS should renegotiate with AM regarding the conditions on interest rate charged, commitment fee, breakage penalties fees, and management fee

support the reasonableness of the assumptions used in the fair value measurement of the observation decks as planned. PACE thus requested another deadline extension to 31 January 2018. If the results of the

sources to support the reasonableness of the assumptions used in the fair value measurement of the observation decks as planned. PACE thus requested another deadline extension to 31 January 2018. If the