Given the changing economic and business environments, listed companies are increasingly engaged in more diverse and complex transactions; however, the current rules may not cover – or in some cases

period ending 31 December 2016 onwards, the form and content of the auditor?s report will contain some significant changes in line with the latest international auditing standards. This includes

{G}, they failed to record some of client trading orders correctly and completely.  In this regard, the SEC revealed their inappropriate actions and recorded such demerits for future reference if

listed companies have sold or planned to sell their assets to mutual funds or REITs. The transactions are usually huge in size and value and some of them allow listed companies or subsidiaries to lease

notify his client of some transactions.Making securities trading decisions on behalf of client is in violation of Clause 20(2) of the Notification of Capital Market Supervisory Board No. TorLorThor. 3/2555

and consult with the SEC. Currently, some state enterprises have already met with the SEC to discuss the possibility of setting up infrastructure funds for the country?s infrastructure development

.?Business operators will be allowed to outsource activities, for instance, risk management, internal audit and control, information technology management, etc. Some important or expertise activities, will be

indicated impressive improvement in terms of audit manuals and audit programs for most of the audit firms. Nonetheless, more emphasis on some areas is needed, such as planning and risk assessment as well as

firm must neither count the votes over the limit nor pay dividends for such excess holdings.  Some types of unitholders are, however, exempted from the one-third limit, such as, the Government Pension

which will have commercial launch next year. For Painting segment, sales decrease because some products are near to the end of the model life. 2. The consolidated gross profit margin was 12.21%, decreased