.) Government spending and investment in infrastructure despite a lower rate of growth due to the delay of government establishing and pending promulgation of 2020 capital expenditure 3.) growth in private

) A capital increase – issuance and offering 400 million new ordinary shares to institutional investors by way of Private Placement, and b) Issuance of new debts – issuance and offering convertible

. Research reports produced by professional investment analysts are a source of important information that investors can use to make well-informed investment decisions for long-term financial goals.However

capital market work with audit firms having quality assurance systems in compliance with professional standards. The regulation was issued to ensure that reliability of listed companies? financial reports

; (4) a securities company; (5) a mutual fund; (6) a private fund as specified by the SEC Office pursuant to Section 140 of the Securities and Exchange Act B.E. 2535 (1992); (7) a company issuing listed

43 - 1,864.50 0.98% - 7.74% 1.57% - 7.20% EQCR) 18 - 155 0.20% - 2.09% 0.32% - 2.5% 71 - 4,795.50 3.44% - 18.15% 3.89% - 21.36% * / ) *100 Signing Partner Engagement Partner EQCR 1 10 professional AQIs

professional AQIs - 9 - 2. * 2565 Non-Big 4 Local firms International firms (partner) 29 25 26 4 5 4 * / professional skepticism 3. * 2564 - 2565 Non-Big 4 Local firms International firms 60% 31% 37% * / - 10

their opinion on financial reporting as required by relevant professional standards to ensure that financial reporting represents its true and fair economic substance, operational performance and is

obtaining facts relating to such circumstances to be in accordance with the Code of Ethics for Professional Accountants and Provisions of the Law on Professional Accountants, such as the Thai Standards on

In March 2018, ACMF launched the ACMF Professional Mobility Framework to contribute towards investment consultation and analysis on cross-border products in ASEAN region which will facilitate