Inspection Workshop ครั้งที่ 3 มี 9 หน่วยงานกำกับดูแลผู้สอบบัญชีเข้าร่วม ได้แก่ Audit Oversight Board Malaysia (AOB), Accounting and Corporate Regulatory Authority Singapore (ACRA), Securities and Exchange
accounting and auditing standards. The event aims to promote audit regulator and audit firm cooperation, boost audit quality in the region while enhance reliability of financial reports of companies in ASEAN
financial statement preparers, comprising chief financial officer, chief accountant and accounting staff where qualifications and responsibilities of the preparers will be determined. Besides, expectation of
. Opinions of the executives on the audit quality control in the previous accounting period 7 6. List of audit engagement clients in the previous accounting period and the associated fee 7 7. Safeguards
system by other agencies (if any) 5 5. Opinions of the executives on the audit quality control in the previous accounting period 7 6. List of audit engagement clients in the previous accounting period and
SEC Office regarding an application for an offer for sale of newly issued shares due to a significant suspicious ground regarding management mechanism in any of the following manners: 1. having a
issued shares due to a significant suspicious ground regarding management mechanism in any of the following manners: 1. having a possibility to be unable to treat shareholders fairly by giving benefits to
of Securities Issuers. 4 Chapter 2 Power of the SEC Office _____________________ Clause 9 In the case where it appears to the SEC Office a fact causing any of the following suspicious grounds, the SEC
Revocation (section 104) |- Accounting and Records (section 105) |- Audited Financial Statements & Auditor Approval (section 106) |- Public Disclosure (section 108) |- Reporting & Notification Requirements