disbursements for various expenses without supporting documents, or expenses unrelated to the company's normal business operations, or consulting service fees that the auditor could not validate the accuracy and

, revision of the assessment of risks of material misstatement, and forming an opinion in the auditor’s report, due to a failure to obtain sufficient appropriate audit evidence relating to trade and other

Bangkok, July 23, 2013 ? The European Commission ("EC") announced its decision to recognize Thailand auditor oversight under SEC?s supervision as equivalent to those of the European Union ("EU

The regulatory revision on the information disclosure and an issuer’ auditor takes into account the readiness of the capital markets without creating too much burden for stakeholders. Significant

Bangkok, June 16, 2016 ? The SEC in cooperation with the Federation of Accounting Professions (FAP) under the Royal Patronage of His Majasty the King is organizing the New Auditor?s Report

change is significant.- To repeal a rule that requires an auditor in foreign countries to be from the same network of accounting firm used in Thailand.  SEC disseminates the public hearing document for

issuance of improper auditor’s reports, as well as countermeasures for mitigating such risks. 4.1 Inspection results on the quality control system by the Audit Firm (internal monitoring) (1) Name of

, the Code of Ethics for Professional Accountants, and the issuance of improper auditor’s reports, as well as countermeasures for mitigating such risks. 4.1 Inspection results on the quality control

and REITs and the submission of financial statements and the auditor’s reports on PVDs amid the spread of COVID-19. The meeting has passed the following resolutions:   1.  Exemption for the holding of

แบบแจ้งการแสดงความเห็นของผู้สอบบัญชีสำหรับรายงานการตรวจสอบ PAGE Conclusion of auditor’s opinion from audit or review of financial statements Name of issuer/offeror For the year ended For the