Federation of Accountants (“IFAC”) ได้พัฒนาจรรยาบรรณของ ผู้ประกอบวิชาชีพบัญชีในระดับสากลและก าหนดให้มี Code of Ethics for Professional Accountants โดยมีหลักการส าคัญประการหนึ่ง คือ เร่ืองการรักษาความเป็นอิสระ
นักงาน 1 Network firm ในที่นี้ใช้นิยามตาม International Federation of Accountants (IFAC) Code of Ethics for Professional Accountants ซ่ึงหมายถึง กิจการที่มีลักษณะใดลักษณะหนึ่งดังต่อไปนี ้ 1. กิจการที่มี
, professional fees in relation to M&A activity, sales & marketing expenses for the launch of new residential projects, write-off/impairment of asset, one-time income/expense, etc. Page 3 of 7 Management
) having a quality control system sufficient and reliable to continuously supervise its auditors to comply with professional standards, provided that such quality control system shall be in accordance with
business which Hemodialysis services for kidney patients who receive replacement therapy with Hemodialysis by Hemodialysis machinery (Hemodialysis Center) and distribution of medical equipment as well as
information. In this regard, the mobile devices shall be registered prior to the intended use and such registration shall be reviewed at least once a year and upon any replacement of mobile devices; (2
year, due to a reducing trend of market interest rate and the replacement long term loan with lower rate. Net Profit For the fiscal year of 2019, consolidated total operating income was reported at 5,144
clinical business which dialysis services for kidney patients who receive replacement therapy with dialysis by dialysis machinery (Dialysis Center) and distribution of medical equipment as well as medical