, digital assets) obtain/maintain the required specialist knowledge? Does the firm have special training/or tailor-made programs for specific client industries? 15 Do the https://www.sec.or.th/TH/Documents

ได้ถึง https://market.sec.or.th/Documents/ca/Documents/esubmission_report_list_phase2.xlsx QAQR-06.xlsx institution, insurance, construction, digital assets) obtain/maintain the required specialist

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

Debenture Equity ESG Data Digital Asset Intermediary & Professional Intermediary https://secopendata.sec.or.th/Intermediaries/Professional SEC Search /secweb/select?q=สินทรัพย์ดิจิทัล OR " Digital assets" OR

Intermediary & Professional Intermediary https://secopendata.sec.or.th/Intermediaries/Professional SEC Search OR "electronic property" OR "electrical asset" OR "electrical possession" OR " digital asset" OR

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

In addition to stricter professional standards, audit firms in the capital market are now required to comply with the International Standard on Quality Management (ISQM) 1 and ISQM 2, which have