ix Abbreviations AC Audit Committee ACRA Accounting and Corporate Regulatory Authority AGM Annual General Meeting AML/CFT Anti-Money Laundering and Countering the Financing of Terrorism AQIs Audit Quality Indicators ARC Audit and Risk Committee ASC Accounting Standards Council Singapore ASEAN Association of Southeast Asian Nations BRC Board Risk Committee CA Companies Act (Cap. 50) CAE Chief Audit Executive Catalist SGX-ST Catalist CCO Chief Compliance Officer CEO Chief Executive Officer CFO Chief Financial Officer CG Corporate Governance CHRO Chief Human Resources Officer COO Chief Operating Officer CR SGX-ST Catalist Rules CRO Chief Risk Officer CTO Chief Technology Officer EA External Auditor ED Executive Director Exchange SGX-ST FAQs Frequently Asked Questions FRS Financial Reporting Standards FRSP Financial Reporting Surveillance Programme GRC Governance, Risk and Compliance HR Human Resources IA Internal Auditor ID Independent Director IFA Independent Financial Adviser