Following the discussion with TFAC on 13 March 2020, SEC submitted a letter to TFAC on 17 March 2020 to propose an issuance of accounting guidelines in response to the COVID-19 situation that

auditors.Earlier, auditors gave qualified opinions on the said companies? financial statements after concluded that those financial statements did not comply with the generally accepted accounting principles. The

. Clause 3 The preparation and disclosure of information in the financial statements shall comply with the accounting standards specified by the Law on Accounting. 2 In cases where the preparation or

both accounting periods, as the financial statements were not in conformity with the generally accepted accounting standards in these following items:1.  YNP?s records on the allowance for doubtful

Thareerattanavibool, former director and Accounting and Finance director of AIE, jointly instructed AIE to make incomplete documents relating to products and raw materials involved in the sale of oil and the refining

Mr. Noppol Thareerattanavibool Between 2014 and 2015, Mr. Noppol Thareerattanavibool, former director and Accounting and Finance director of AI Energy Public Company Limited (“AIE”), together with Mr

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

Standard No. 9 (TFRS9) issued by the Thailand Federation of Accounting Professions under the Royal Patronage of His Majesty the King. The new financial statements will contain useful information for users

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