, executives and controlling persons, structure of company boards of directors and proper checks and balances system, and (3) adequate system for continuing and reliable disclosure of information. The SEC has
and disclosure of the rectification of internal control system according to the auditor and internal auditor?s comments and recommendations. He also failed to review and understand the company?s
reasonableness of the assumptions used in the fair value measurement, and to publicly disclose such assumptions and the sensitivity analysis on significant factors through the SET?s Electronic Information System
reflected the SEC?s effort in the past years in implementing more stringent inspection on audit quality assurance system of audit firms. The quality of audit activities of Thai listed companies thus conforms
auditor?s findings in the audit of the company 2014 financial statements on cost of sales and inventories which revealed lack of efficiency and reliability of AIE internal control system. The auditor was
relevant to its core or non-core businesses upon conditions that they have an apparent outsourcing policy, measures, criteria, and service provider control system. Outsourcing however does not discharge
General Chaowarit On 2 August 2019, PP Prime Public Company Limited (“PPPM”) published information through the Stock Exchange of Thailand’s ELCID (Electronic Company Information Disclosure) system
) system that according to the Debenture No. 2 amount of 319.50 million baht which would be due on 2 August 2019, PPPM would repay the principal and interest on 7 August 2019. However, PPPM published such