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comply with financial reporting standards despite indications of impairment. Later, COMAN disclosed through the SETLink Electronic System on 5 September 2024, 1 October 2024 and 4 October 2024, that COMAN
because the auditor was unable to obtain sufficient audit evidence to review the company’s first-time adoption of Thai Financial Reporting Standard 17: Insurance Contracts (TFRS 17), effective 1 January
improvement of audit quality, enhance the credibility of the financial reporting system in the Thai capital market, and strengthen the mechanism for investor protection. In addition, the proposed supervisory