auditing and reviewing the financial statements, is therefore a key factor in making the financial statements reliable; and when the international standards change, SEC is required to revise the rules

creating too much burden for stakeholders   Major issues are as follows:- To apply  rules regarding  preparation and disclosure of financial statements, currently applying only on the lastest annual and

Bangkok, August 8, 2013 ? The SEC ordered Millcon Steel Plc. (MILL) to arrange a special audit by either the auditor who audited the company?s 2012 financial statements or any other auditors on the

engagement of preparers of financial statements, CEOs, and CFOs from the very beginning.  In this regard, the SEC and the FAP are co-designing a curriculum for the preparation of the financial reports of

capitalization. This collaboration will enhance confidence in the quality of financial statements of listed firms in the Thai capital market, hence, boost market competitiveness and attract worldwide investors

deficiencies in management and internal control systems. The company’s financial statements contained items that did not exist or were misstated, and the capital maintenance report overstated liquid assets

financial statements for the year 2012 and the annual registration statement for the year 2012 (Form 56-1) to the SEC and the SET within the specified period. On March 26, 2014, the Bangkok South Criminal

aided and abetted the falsification of AMAC’s documents and accounts or preparation of incorrect 2008 and 2009 financial statements concerning purchasing raw materials, hiring for spare parts mold

Makcharoen and Miss Paphawin Pinwatthana jointly acted colluded, or aided and abetted the falsification of AMAC’s documents and accounts or preparation of incorrect 2008 and 2009 financial statements

amounts of the interests were recorded as income in the GLH’s financial statements, which was considered fabrication of accounting records and exaggeration of GL operating results. Mr. Konoshita’s