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

gaining wide acceptance and recognition at home and abroad, as reflected in the numerous awards we received in this quarter. C Contents Page Executive Summary A 1. Overview of Operating Environment 1 1.1

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

of knowing and categorizing type of client shall be revised and updated within a period of time specified by the Association , with an approval of the SEC Office, except that the intermediary which is

of knowing and categorizing type of client shall be revised and updated within a period of time specified by the Association1, with an approval of the SEC Office, except that the intermediary which is

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