Audit Committee of the listed company if there is any suspicious circumstance that indicates that a director, manager or the person responsible for the operation of the juristic person may have
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
Pursuant to Section 89/25 of the SEA, the auditor has the duty to report suspicious circumstances that were found from the audit in accordance with the auditing standards. SEC therefore proposes
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
Microsoft Word - Accounting_Guideline_for_Securitization_V_032406.doc ราง แนวปฏิบัติทางการบัญชี ธุรกรรมการแปลงสินทรัพยเปนหลักทรัพย- 27มีนาคม2547 คณะกรรมการกําหนดมาตรฐานการบัญชี-สภาวิชาชีพบัญชีในพระบรมราชูปถัมภ 1 รางแนวปฏิบัติทางการบัญชี ธุรกรรมการแปลงสินทรัพยเปนหลักทรัพย ดวยคณะกรรมการกําหนดมาตรฐานการบัญชีไดจัดทํารางแนวปฏิบัติทางการบัญชี ธุรกรรมการแปลงสินทรัพยเปนหลักทรัพย (Securitisation) แลวเสร็จ จึงไดทําการเผยแพรราง ดังกลาวเพื่อรับฟงขอคิดเห็นและขอเสนอแนะจากบุคคลผูเกี่ยวข...
the audit committee?s reports were concluded from information asked from the accounting units working on the suspicious issuers. They neither reviewed documents nor examined by any other means despite
adequacy of the company’s corporate governance and control should be examined.”Mr. Suphot Singhasaneh, Secretary-General, Federation of Accounting Professions under the Royal Patronage of His Majesty the