... be fit and proper persons to carry on regulated activities. Licensed insurance intermediaries who are individuals should continuously update their technical and regulatory knowledge and refresh themselves on the ethical standards through CPD in order to ensure their professional competence in...

... be fit and proper persons to carry on regulated activities. Licensed insurance intermediaries who are individuals should continuously update their technical and regulatory knowledge and refresh themselves on the ethical standards through CPD in order to ensure their professional competence in...

... the tariff-based approach (i.e. to publish the common types of misconduct and the corresponding maximum fine) currently used by the Self-Regulatory Organizations (“SROs”). 11. In this consultation, two respondents had suggested that the IA should adopt a tariff- based approach in order to achieve a...

... be fit and proper persons to carry on regulated activities. Licensed insurance intermediaries who are individuals should continuously update their technical and regulatory knowledge and refresh themselves on the ethical standards through CPD in order to ensure their professional competence in...

... the tariff-based approach (i.e. to publish the common types of misconduct and the corresponding maximum fine) currently used by the Self-Regulatory Organizations (“SROs”). 11. In this consultation, two respondents had suggested that the IA should adopt a tariff- based approach in order to achieve a...

...欺詐或錯誤而導 致財務報表存在重大錯誤陳述的 風險，設計及執行審計程序以應 對這些風險，以及獲取充足和適 當的審計憑證，作為我們意見的 基礎。由於欺詐可能涉及串謀、 偽造、蓄意遺漏、虛假陳述，或凌 駕於內部控制之上，因此未能發 現因欺詐而導致的重大錯誤陳述 的風險高於未能發現因錯誤而導 致的重大錯誤陳述的風險。 27 年報 Annual Report 2016–17 • Obtain an understanding of internal control relevant to the audit in order to design audit procedures that are...

...欺詐或錯誤而導 致財務報表存在重大錯誤陳述的 風險，設計及執行審計程序以應 對這些風險，以及獲取充足和適 當的審計憑證，作為我們意見的 基礎。由於欺詐可能涉及串謀、 偽造、蓄意遺漏、虛假陳述，或凌 駕於內部控制之上，因此未能發 現因欺詐而導致的重大錯誤陳述 的風險高於未能發現因錯誤而導 致的重大錯誤陳述的風險。 27 年報 Annual Report 2016–17 • Obtain an understanding of internal control relevant to the audit in order to design audit procedures that are...

...欺詐或錯誤而導 致財務報表存在重大錯誤陳述的 風險，設計及執行審計程序以應 對這些風險，以及獲取充足和適 當的審計憑證，作為我們意見的 基礎。由於欺詐可能涉及串謀、 偽造、蓄意遺漏、虛假陳述，或凌 駕於內部控制之上，因此未能發 現因欺詐而導致的重大錯誤陳述 的風險高於未能發現因錯誤而導 致的重大錯誤陳述的風險。 27 年報 Annual Report 2016–17 • Obtain an understanding of internal control relevant to the audit in order to design audit procedures that are...

...欺詐或錯誤而導 致財務報表存在重大錯誤陳述的 風險，設計及執行審計程序以應 對這些風險，以及獲取充足和適 當的審計憑證，作為我們意見的 基礎。由於欺詐可能涉及串謀、 偽造、蓄意遺漏、虛假陳述，或凌 駕於內部控制之上，因此未能發 現因欺詐而導致的重大錯誤陳述 的風險高於未能發現因錯誤而導 致的重大錯誤陳述的風險。 27 年報 Annual Report 2016–17 • Obtain an understanding of internal control relevant to the audit in order to design audit procedures that are...

... 3.3 In order to be granted a licence or renewal of a licence to be a licensed insurance intermediary referenced in paragraphs 3.1(a) to (e), the applicant must satisfy the IA that: (a) the applicant is a fit and proper person to carry on regulated activities in the line(s) of business concerned; and...