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Are You Exempt From Carrying Out An Audit? - Corporate/Commercial Law

To print this article, all you need is to be registered or login on Mondaq.com. Did you know that you could be exempt from carrying out a statutory audit in Malta? Many asked us if it was possible to save from doing an audit, especially startups. The financial regulator heard such requests and in 2019 issued legal notice 101 which goes by the name  Companies Act (audit exemption) Regulations. These new regulations exempts a small portion of companies from having their financial statements audited for the first few periods.  Many governments, economists and policy makers around the world claim that small businesses and start-ups are the backbone of a

NYSE Amends Related Party Transaction Approval Rule - Corporate/Commercial Law

All You Need To Know On Infrastructure Construction Tenders In Ukraine - Real Estate and Construction

ABSTRACT From this article you will understand how tenders in Ukraine work, how tenders on road construction and repair are held, how non-Ukrainian companies can participate, what are the prices for road repairs, how much the Ukrainian government expects to invest in road construction, the milestones of UA infrastructure tenders and what mistakes are frequent during preparation for participation in UA tenders. INTRODUCTION In spring 2019 the President of Ukraine announced the launch of the Big Construction state infrastructure project focusing on construction and repair of roads throughout Ukraine. During 2020 major Turkish companies entered Ukrainian market to participate in tenders on different types of construction and

SEC Commissioner Lee Dispels Myths About Materiality - Corporate/Commercial Law

To print this article, all you need is to be registered or login on Mondaq.com. Earlier this week, SEC Commissioner Allison Lee delivered keynote remarks at the 2021 ESG Disclosure Priorities Event hosted by the AICPA, the Chartered Institute of Management Accountants, SASB and the Center for Audit Quality. Her topic: Myths and Misconceptions about Materiality. In the context of the discussion about potential mandatory ESG disclosures, Lee observed, there has been a lot of attention to the concept of materiality, which is fundamental to our securities laws. The public company disclosure system is generally oriented around providing information

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