. (Acceptance and Continuance of Client Relationships and Specific Engagements) 5. (Resources) 6. (Engagement Performance) 7. (Information and Communication) 8. (Monitoring and Remediation Process)

AQIs ) 1 % 2564 2563 1 (Leadership Responsibilities for Quality within the Firm) ( ) (1) 2 (Relevant Ethical Requirements) ( ) (3) 3 (Acceptance and Continuance of Client Relationships and Specific

2562 1 (Leadership Responsibilities for Quality within the Firm) ( ) (2) 2 (Relevant Ethical Requirements) ( ) ( ) 3 (Acceptance and Continuance of Client Relationships and Specific Engagements) (1) (3

Responsibilities for Quality within the Firm) ( ) (1) 2 (Relevant Ethical Requirements) ( ) (2) 3 (Acceptance and Continuance of Client Relationships and Specific Engagements) (1) (1) 4 (Human Resources) ( ) ( ) 5

scores and recommendations are summarized as follows:(1) Client acceptance and continuance (A&C): Some audit firms may need to improve A&C by requiring consideration on all significant information before

publication of the financial statements on newspaper and at open space of the premises of the business operators must be postponed as well.To mitigate the impacts of the situation, SEC has extended the

publication of the financial statements on newspaper and at open space of the premises of the business operators must be postponed as well.To mitigate the impacts of the situation, SEC has extended the

organizations.  The SEC will officially launch Vibhavadi Zero Waste Campaign on 4 December 2019 to celebrate the Thai Environment Day. Listed companies whose office premises or projects are located on

Following an AIA report on clients’ complaints and SEC’s further investigation, it was found that Chalermwut had misappropriated the money received from two clients to pay for their annual premium

than 3-year period, and under no general commercial conditions. The Company will rent a personal residence (including both the house and the land) located at Cape Amarin, Kamala, Phuket (“Premises”) for