professional standards on a continuous basis. Such audit quality control system complies with the Thai standards on quality control issued by the Federation of the Accounting Professions (FAP), or international

(Form 61-2); (9) Copy of the membership card of the Federation of Accounting Professions (FAP) and evidence on renewal of such membership of the applicant; (10) Copy of the certified public accountant

Professions (FAP); (b) professional code of ethics established by the International Federation of Accountants (IFAC) in cases where the FAP has not established or revised its professional code of ethics in

Federation of Accounting Professions (FAP); 2. The applicant must have the following qualifications as specified in the governing Notification: 2.1 having performed audit work and affixed signature to express

Office. (3) “code of ethics for professional accountants” means: (a) code of ethics for professional accountants established by the Federation of Accounting Professions (FAP); (b) code of ethics for