auditor's qualified opinion on the financial statements of the subsidiary because the subsidiary failed to set an allowance for doubtful accounts and had yet to improve the efficiency of its internal control
trading accounts regularly, as prepared by the responsible securities companies, and not to fall for promises of guaranteed returns because investment in the capital market could either yield profits or
persuaded clients to invest in funds and withdrew large sums of money from the clients’ accounts. However, she did not make any investment transactions in accordance with the clients’ intention and
' securities trading accounts. They traded UKEM shares in concealment on a continual basis and matched orders within the group to mislead the general public in UKEM share trading values and volumes, causing
. The auditor was also unable to review and audit other accounts, such as, inventories, account receivables, property plant and equipment, loans from financial institutions, accrued expenses, collateral
into the case and found that from July 24 to August 26, 2009, {A} {B} {C} {D} {E} {F} {G} {H} {I} {J} and {K} had colluded to trade MILL shares through securities trading accounts of their own and other
application for approval as capital market personnel for the period of five years, effective from July 17, 2013. Importantly, using client accounts for the benefit of themselves or others is considered as the
such information from their positions as CEO and chief finance officer, respectively. The information was about allowance for doubtful account on trade accounts receivable resulting in TUCC operating
Premsinee or Wimonphak), and Boon together with other 4 persons colluded or agreed to trade TYM shares continuously through 9 securities trading accounts. They traded TYM shares in the manner that concealing
TYM shares continuously through 9 securities trading accounts. They traded TYM shares in the manner that concealing, inflating and stabilizing the share price and matching orders within the group which