สำนักงานคณะกรรมการกำกับหลักทรัพย์และตลาดหลักทรัพย์ (ก.ล.ต.) ร่วมกับสภาวิชาชีพบัญชี ในพระบรมราชูปถัมภ์ (สภาวิชาชีพบัญชี) จัดงานสัมมนาเผยแพร่ผลการศึกษาโครงการ Value of Audit เพื่อสื่อสารให้ผู้มีส่วน
การศึกษาโครงการ Value of Audit พบว่าสาเหตุหลักที่ทำให้ผู้มีส่วนได้ส่วนเสียหรือผู้ที่เกี่ยวข้อง ยังไม่เห็นคุณค่าของงานสอบบัญชี มาจากการขาดความเข้าใจในบทบาทหน้าที่ของผู้สอบบัญชี รวมทั้งทีมวิจัยยังได้ให้
time with high trading volumes. {A} admitted that the client allowed her to make trading decision under the pre-determined value. After trading, she notified her client via recording telephone.The client
change in price or value of LPN shares) purchased LPN’s shares through her own securities trading account between May 7 and 21, 2020. Additionally, Miss Nawarat also purchased LPN shares in her own
on the clients? behalf at a high trading volume and value. Later, the clients demanded her to compensate for losses incurred from trading. In addition, {A} admitted to trading in such manner by giving
material to the change of price or the value of the share. Subsequently, Mrs. Malatee purchased LPN’s shares through her own securities trading account between 13 - 18 May 2020 in a manner inconsistent with
Mrs. Kanrawee Suphakitchanusan Mrs. Kanrawee Suphakitchanusan in collaboration with her brother-in-law (Mr. Pichet Supakijjanusan, who is the Directors of L.P.N. Development Public Company Limited
derivative warrants of 90 companies, amounting to the total trading value of approximately 130 million baht.By accepting a client's assignment to make investment decisions for the client, {A} failed to perform
deposit cash into client's account. {A} also used client's account to trade securities on her own benefit with a view to obtaining commission. Her actions caused B2-3 million in damages to the client.{A
SEC probed into the case and found that her client had authorized her to sell securities in the client account during the client's overseas trip, if getting profit, while the client would make the