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

willing to support such study. In this respect, the Department of Business Development informed that the proposal for amendment of the Accounting Professions Act B.E. 2547 is being considered while SEC

The Securities and Exchange Commission (SEC), in collaboration with the Federation of Accounting Professions under the Royal Patronage of His Majesty the King (TFAC), organized a seminar for

case also involves seeking unlawful gains and consenting to the omission of the B/E transaction records, which caused inaccurate preparation of KC accounting records. The aforesaid four executives are

provide bookkeeping or any services which affects its independence to the company or its subsidiaries for which the applicant is the auditor; 6. The engagement performance and responsibilities of the

influence on the applicant’s giving of opinions are not employee or worker of the company or its subsidiaries for which the applicant is the auditor; 5. The audit firm does not provide bookkeeping or any

license. In case where the residual period of the first calendar year of license to undertake the business is less than six months, the licensee shall pay half of the fee for business undertaking as

residual value of assets and the revenue from fuel tank rental services. 1.2 Expenses 1.2.1 Cost of services In Q1/2019, Cost of services was of Bt387.7 million, increased by Bt9.5 million or 2.5%(y-o-y

approval shall be Baht 15,000 per application providing that the first installment of Baht 5,000 shall be made to the SEC Office on the date of filing of application and the residual payment of Baht 10,000

, mainly due to the higher export and transportation expenses in accordance with higher sales volume. Moreover, this increase was from higher vehicle depreciation expense as the residual value was reassessed