’ debt servicing ability. 5 1.3 Regulatory Changes2 Significant regulatory changes in 2017 that may have affected KBank’s and K Companies’ business operations included:  Relaxation of Foreign Exchange

following relationships with others: (1) spouse or child who has not yet become sui juris; (2) relationship between a juristic person and its shareholder or partner who holds shares or partnerships directly

, summon or any other document relevant to the applicant, and shall be able to demonstrate that such representative has ability to perform the assigned duties. In this regard, the representative thereof

outbound travel was continued and it extremely affected the shrinkage of tourism sector. Furthermore, the impact of export sector caused by the weak demand of the trade partner countries and it continuously

partner or equivalent affiliated with the audit firm; 2. I or a person with equivalent authority in the audit firm, the audit firm, other partners or equivalent, other licensed CPAs, or assistant auditors

I, ........[FULL NAME]........, leader of……......[NAME OF AUDIT FIRM]…............ certify that: 1. …(FULL NAME OF APPLICANT) ....., CPA License No. .............., is a partner or equivalent

English (United States) AuditorQualityAssuranceReview also a team of knowledgeable and competent engagement partner and audit staff working together under a reliable audit quality control system of the

control of the audit firm? 2 Does the person that has ultimate control in the firm be a CFO or managing partner of the firm? If not, how the ultimate shareholder(s) delegate or https://www.sec.or.th/EN

https://www.sec.or.th/EN/Pages/LawandRegulations/AuditorAccount.aspx English (United States) AuditorQualityAssuranceReview also a team of knowledgeable and competent engagement partner and audit staff

make it comparable to international standards. The revision will comprise the https://www.sec.or.th/EN/Pages/News_Detail.aspx?SECID=8778 SEC Thailand, UN and PRI partner to promote Principles for