compliance profession. The joint meeting took place on 1 December 2023.

servicing clients who want to reclaim their assets and will lay off all employees,SEC found out that clients’ digital assets which remained under control or in possession of BX were transferred thereafter

responsibilities and powers, and adequate funding that is not under the control of the auditing profession, to carry out those responsibilities. Reference : https://www.iosco.org/library/pubdocs/pdf/IOSCOPD134.pdf 3

enhancement in a number of markets. Large listed companies have sought to enhance their corporate governance as a means of both improving control mechanisms and better managing risks, and last but not least, to

, throughly and sufficiently operational system in order to ensure that the Institute of Appraisal Profession would be able to supervise and control its members who are appraisal companies and natural persons

resembles the international supervisory framework. The audit quality control regulatory shall be performed at both individual auditor level and firm level. In order to enhance quality and reliability of the

found in various jurisdictions raised serious concerns among capital market regulators on the quality of financial statements and more stringent quality control on audit work has been imposed to regain

challenging to audit due to high degree of judgment required. • Complex transactions • Complexities of auditing IT : in particular in the areas of valuation, internal control and evidence of work performed

Rules, Conditions and Procedures for Operational Control in Underwriting of Securities (No. 2)

the audit quality control system, and closely monitored the COVID-19 pandemic situation to adjust the oversight approach and communication with stakeholders to meet the changing situation. In so doing