quality and investing in resources related to accounting functions, including appropriate human resources, accounting systems, internal control systems, and relevant tools, to facilitate the company in

trading transactions had no source of orders. It was also found in the recorded conversation that {A} had been allowed by the client to make securities trading decision. He informed the client of the

SEC found from conversation records that {A} had obtained authorizations to make trading decisions for the clients. {A}'s actions are deemed in violation of Clause 20(2) and (3) of the Notification of

are sufficient and correct before forwarding them to the Board of Directors for consideration. - Review the internal control system to oversee that the internal audit procedures are adequate

) 30 9 million Baht Board of directors: 3 directors from ABN and 2 directors from SPI, in total of 5 directors Source of fund: Internal cash flow Business benefit The JV is intended to develop the fibre

factual misstatements, limitations of the accounting systems, insufficient internal coordination, and the lack of awareness of the role and duties of the chief financial officer (CFO) and accountants in

statements to materially contain false information and raised doubts concerning the internal control system, spending of B/E money, and the making of accounting records.The SEC has therefore issued the order

requested.  The survey results indicate top-three findings in the audits of public companies in the areas of fair value measurements, internal control testing, and engagement quality control reviews

October 30, 2020 Subject: The Management Discussion and Analysis for the second quarter ended June 30, 2020 To: President The Stock Exchange of Thailand Well Graded Engineering Public Company Limited (“the

November 13, 2020 Subject: The Management Discussion and Analysis for the third quarter ended September 30, 2020 To: President The Stock Exchange of Thailand Well Graded Engineering Public Company Limited