2015 and 2016 were restated because fictitious revenue had been recorded. The SEC reviewed Patamavan’s engagement performance as NMG’s auditor and found that she failed to obtain reliable evidence that
rehabilitation order issued by the Central Bankruptcy Court. JAS later disclosed in its Q3/2013 notes to financial statements that due to the Supreme Court decision, claims of the company?s creditors were restored
. In this regard, six of the offenders are banned for the maximum period of 10 years each, and the other two for five years each. In addition, three branch managers of the bank were penalized for
the client. Her actions were therefore deemed as interfering with client's assets and failing to comply with professional standards of conduct. On {B} case, the SEC received a client's complaint stating
SUPER were of opinion that the acquisition price and transaction were appropriate and beneficial to the company. Nonetheless, independent financial adviser ("IFA") viewed that the acquisition price
machinery for plastic waste fuel refinery project. The said persons were {A}, {B} and {C}, ex-directors and executives of PRO, and {D}, Managing Director of Therm Engineering Co., Ltd. Their actions were in
trading orders were submitted via LINE.Failure to keep complete record of the securities trading orders were deemed as failure to perform the duties under Clause 23(3) and the prohibited characteristics of
contracts not prepared in accordance with its accounting policy. Besides, the accounting system and internal controls regarding the construction cost reports were not followed which may affect the accuracy
course of business. As a matter of fact such revenues were classified as other incomes from acting as agent for selling of goods and rendering services. The revenues were not generated from the actual
accounting policy. Besides, the accounting system and internal controls regarding the construction cost reports were not followed which may affect the accuracy of the financial statements. In addition, TIES