materiality for the client's investment decision was considered failure to perform duties with responsibility and due care as the capital market professional which was in violation of the Notifications of
resuming trading to be as stringent as the initial public offering (IPO), etc.”Additionally, the seminar featured lectures and panel discussions on topics that boards of directors should prioritize
betterment of our society” Mary Leung, CFA, Head, Advocacy, Asia Pacific, CFA Institute, said, “Within the wide-ranging discussions about ESG issues, CFA Institute is specifically focused on the quality and
challenges in applying the guiding principles framework and to promote discussions, exchange of ideas and cooperation on various issues relating to business and human rights. SEC’s
amendment contains transitional periods to ensure that audit firms would have sufficient time to make necessary preparations. The SEC’s discussions in this regard with the Thailand Federation of Accounting
year?s discussions focused on two key areas. First, the use of Audit Quality Indicators (AQIs) to spur deeper conversations on audit quality matters between audit firms and stakeholders such as audit
and amendments in October –November 2024, for which the majority of respondents expressed support. The SEC has issued 13 notifications concerning the amendments** with key points as follows: (1
Thailand re: Disclosure of Information and Other Acts of Listed Companies Concerning Acquisition or Disposal of Assets B.E. 2547 dated 29 October 2004 (Notifications on Acquisition or Disposal). Based on the
Notifications of the Office of the Securities and Exchange Commission, orders and circulars issued under or prescribing guidelines in compliance with Notification of the Securities and Exchange Commission Re