due to inefficient internal control system with regard to the cost of sales and the inventory of 2014 and insufficient evidence to clarify decrease in the production yield. The AIE auditor also

and reliability of AIE internal control system. This subsequently caused AI auditor’s inability to express opinion on 2014 consolidated financial statements of AI for the same reason. Later, AIE

) test of control) disclosure checklist) EQCR technical committee 3.6 (Monitoring) - 5 - 4 1 39/2553 23 2553 ISQC 1 1. (Leadership Responsibilities for Quality within the Firm) 2. (Relevant Ethical

because the subsidiary failed to set an allowance for doubtful accounts and had yet to improve the efficiency of its internal control with regard to the approval of invoice issuance, expenses, payments

, including the components, structure, and responsibilities of company boards, internal control systems for governance, as well as guidelines for monitoring and tracking transactions of listed companies and

flexible for fundraisers, while providing adequate investor protection mechanisms. As for the three new trading orderliness measures, they will help control intraday price volatility and mitigate investor

business operators under the Bank of Thailand’s (BOT) supervision. This includes appropriate control, supervision, and risk preventive measures through relevant regulatory agencies, without allowing digital

The BOT and the SEC previously discussed and reviewed the benefits and risks of digital assets and deemed it necessary to regulate and control the use of digital assets as a means of payment for

control measures to strengthen and protect the capital market from cyber threats and recurrence of past incidents as well as to align with the requirements under the Thailand Cybersecurity Act B.E. 2564

must be made to the operations system, the accounting system, the database, and the internal control system.  Training on accounting knowledge must be provided from the origin, in order to accommodate