annual financial statements for the year 2015 without allowance for a doubtful account of the outstanding debt. Mr. Saran arranged the documentations for Mr. Sutat Mr. Sutin and Ms. Charuwan. This case is

Mr. Bhusana Premanode In February 2016, Mr. Bhusana Premanode jointly with Mr. Chanchai Khemvichien arranged or allowed preparation of International Engineering Public Company Limited (IEC)'s

Mr. Chanchai Khemvichien Mr. Chanchai Khemvichien jointly with Mr. Bhusana Premanode arranged or allowed preparation of International Engineering Public Company Limited (IEC)'s accounting

Mr. Sutat Suklert Mr. Sutat Suklert rendered assistance and support for Mr. Bhusana Premanode and Mr. Chanchai Khemvichien arranged or allowed preparation of International Engineering Public Company

Mr. Sutin Jaitham Mr. Sutin Jaitham rendered assistance and support for Mr. Bhusana Premanode and Mr. Chanchai Khemvichien arranged or allowed preparation of International Engineering Public Company

Miss Jaruwan Bhusanabhibankup Miss Charuwan Bhusanabhibankup rendered assistance and support for Mr. Bhusana Premanode and Mr. Chanchai Khemvichien arranged or allowed preparation of International

. In addition, they arranged or allowed preparation of the company's accounting records to be inaccurate and inconsistent with the facts to deceive other persons regarding purchases of IEC subsidiaries

cost of import duties 6.27 Million Baht. The rent was reduced from the classification 6.17 Million Baht and Other administrative expenses decreased. 2. Reversal Allowance for doubtful accounts by 0.29

: Seeking improper gains from land purchase The persons under (1) ? (3) with the assistance of the persons under (6) ? (7) jointly arranged for TRITN's subsidiary Argyle Development Company Limited*** to

wrongful gains, causing damage to International Engineering Public Company Limited (IEC) and arranged or allowed preparation of the company's accounting records to be inaccurate and inconsistent with