Due to increased external uncertainties, rising volatility across industries, and intensifying competition, the business environment for listed companies is becoming more challenging, with stronger downward pressure on both operating performance and financial structure. Additionally, accounting errors are increasing due to the complex and varied interpretations of International Financial Reporting Standards (IFRS). Alongside this, investigations into suspicious transactions and stricter delisting criteria have made it difficult for many companies to maintain their listed status.
When delisting risks arise, they can significantly impact not only the company but also numerous investors, as stock trading may be suspended. It is essential for companies to respond swiftly by obtaining qualified opinions from external auditors, enhancing business performance and financial structure, and addressing any concerns related to potential misconduct.