and obligations of the listed companies. In particular, true sale and borrowing transactions are different in respect of accounting record and thus significantly affect the companies? profits in each
Mr. Somboon Kritchanchai Mr. Somboon Kritchanchai, the former deputy managing director for accounting and finance of Circuit Electronics Industries Plc. (“CIRKIT”), conspired with other executives of
company’s assistant managing director for accounting and finance, to falsify documents and record fictitious car inventories in the company’s account. This case is in the process of inquiry by the special
attached to audit firms which have audit quality control system in accordance with the prescribed standards so as to raise credibility of financial reporting of businesses in the capital market in accordance
Section 106 Securities and Exchange Act B.E. 2535 Section 106. A securities company shall prepare a balance sheet and a profit and loss account for each accounting period of six months in the form
contracts not prepared in accordance with its accounting policy. Besides, the accounting system and internal controls regarding the construction cost reports were not followed which may affect the accuracy
. These entries were recorded in the accounting books and financial statements for the fiscal year 2023, as well as in the accounting documents for the first quarter of 2024 and other related reports of JKN