its practice guidelines for members regarding short-selling activities to better align with the current situations and the SEC's observations, aiming to provide securities firms with common guidelines
for quality within the firm” and “human resources” elements, as compared to the results from the 2 or 1 cycle. Meanwhile, the “ethical requirements”, an element of observations and further improvement
, Indonesia, India, Pakistan and Nepal. Professor Dr. Surya Deva, a member of the UN Working Group on business and human rights, introduced the principles and observations focusing on creating awareness
quality control standards, and to plan for quality improvement of audit firms outside the capital market. Moreover, in December 2020, the SEC gave a lecture on the topic of observations on audit quality
Committee meetings and attendance record for each of the Audit Committee members. Opinions or overall observations that the Audit Committee has found during the performance of its duties according to the
the adequacy of the internal control system. (2) The external auditor’s opinions on financial reporting, observations on the internal control system, and any other observations through other channels
codes. Due to these observations, the second-cycle inspection was specifically planned to address such issues. Areas where improvements are warranted are highlighted below: Inadequate independence
Manual for the Public, the SEC Office shall review the facts according to the procedures and methods specified in the Licensing Manual for the Public and notify the issues and observations derived from the
efficiency and effectiveness of engagement performance. Most observations from the engagement-level inspections in the past inspection cycle were related to audit planning and audit of difficult and complex
days from the date on which the SEC Office has received clarifications from the Company in response to its observations. If the Company intends to apply for a waiver of the rules under this Notification