period was instead set as the period for acceptance of his re-application for approval as capital market personnel, effective as from October 9, 2014.  

of suspension period was instead set as the period for acceptance of his re-application for approval as capital market personnel, effective as from October 27, 2014. For {B}'s case, the SEC suspended

every firm  passed the six key elements with highest average score in the area of client acceptance and continuance (A&C) where most firms already have in place engagement acceptance procedures that take

3. Testing (System Testing/System Integration Testing) to verify the interactions between the modules of a software system 4. User Acceptance Test (UAT) 3. Testing (System Testing/System Integration

AQIs ) 1 % 2564 2563 1 (Leadership Responsibilities for Quality within the Firm) ( ) (1) 2 (Relevant Ethical Requirements) ( ) (3) 3 (Acceptance and Continuance of Client Relationships and Specific

2562 1 (Leadership Responsibilities for Quality within the Firm) ( ) (2) 2 (Relevant Ethical Requirements) ( ) ( ) 3 (Acceptance and Continuance of Client Relationships and Specific Engagements) (1) (3

Responsibilities for Quality within the Firm) ( ) (1) 2 (Relevant Ethical Requirements) ( ) (2) 3 (Acceptance and Continuance of Client Relationships and Specific Engagements) (1) (1) 4 (Human Resources) ( ) ( ) 5

required if the applicant has submitted the SEC Office’s letter of acceptance for the audit firm to allow the applicant who is an affiliated auditor to apply for approval via the fast track system. 3

each. The acceptance of the fine penalty by most of the offenders will be used to furtherance the merit of the SEC?s criminal complaint against Siwasit, Noppawan and Viroj. In addition, Kornyachath?s

facilitate operation of business sectors, scheduled for completion in Q4 of 2021 collectively and concurrently and the consideration is divided into three areas, namely (1) acceptance of reports via electronic