to prepare an audit plan that appropriately reflected the relevant risks. The audit procedures were also inadequate. In addition, the reporting of audit results was ineffective. DAB Act S.30

Surya Kiran Investments Pte. Ltd. Surya Kiran Investments Pte. Ltd. (“SKI”) failed to comply with the regulations as specified by the Capital Market Supervisory Board by reporting the preliminary

procedures were also inadequate. In addition, the reporting of audit results was ineffective. DAB Act S.94 in conjunction with 30 Settlement Committee Meeting No. 6/2026 Settlement Committee Order No. 12

, which is not in accordance with the prescribed criteria. Such practice therefore constituted non-compliant reporting of capital fund maintenance. Nevertheless, since 18 February 2025, FPAM has ceased to

GL’s financial statements and financial reports were not complied with Thai Financial Reporting Standards which violated section 56(1) - (4) and shall be liable for the penalties under section 274 of The