rendered a waiver of appointing an independent director under the Notification of the Office of the Securities and Exchange Commission concerning Rules on Rendering a Waiver of Appointing Independence
) Ethical requirement (ER): Compliance in this area was found insufficient in some firms, such as inadequate independence compliance testing due to the findings on incomplete identification of related parties
asset business operators with the same major shareholders; (2) Requiring the digital asset custodial wallet providers under (1) to comply with the independence rules as specified by the SEC
directors? independence; 2) CSR in process: operating normal course of business with social and environmental responsibility while balancing stakeholder needs; 3) Anti-corruption in practice: being a role
recommendations: ? Improving State Owned Enterprises (SOE) governance and making the state a more effective owner? Protecting the independence and effectiveness of the Thai Securities and Exchange Commission (SEC
recommendations:??Improving State Owned Enterprises (SOE) governance and making the state a more effective owner??Protecting the independence and effectiveness of the Thai Securities and Exchange Commission (SEC
ratio) 7 : 1 6 : 1 * ) 12 5. KPMG 2564 Big 4 Independence testing 6. KPMG 2564 Big 4 1 13 7. KPMG 2564* Big 4 (Listed company /partner) 22 2.84 * / portfolio allocation 2 108 / KPMG 2564 54
(staff/ partner ratio) 19 : 1 25 : 1 (staff/ manager ratio) 3 : 1 6 : 1 * ) 11 5. EY 2563 - 2564 Big 4 Independence testing 6. EY 2563 Big 4 1 12 7. EY 2563* Big 4 (Listed company /partner) 3.983 2.84
- AQIs 4. * 2565 Non-Big 4 Local firms International firms (staff/ partner ratio) 9 : 1 9 : 1 12 : 1 (staff/ manager ratio) 7 : 1 8 : 1 6 : 1 * ) - 11 - 5. 2565 Non-Big 4 Independence testing 6. 2565 Non
be a qualified person with independence, objectivity and required competency; (3) Update the requirements per current standards and guidelines to be in alignment with international standards and other