The Ethical Standards Committee requires that state agencies formulate a code of ethics in accordance with the ethical standards specified under the Ethical Standards Act B.E. 2562 (2019). The
financial statement. Q: Does information disclosure according to the Securities and Exchange Act B.E. 2535 go against auditor's ethics as specified in the Accounting Professions Act? In case there is
Thai Listed companies step forward in raising standard and reliability of the ASEAN region by promoting good corporate governance practices at international level, as such creating recognition of the
, external reviewers should especially consider the relevance of the International Code of Ethics for Professional Accountants paying particular attention to section 4B – Independence for Assurance Engagements
International Standards on Auditing (ISAs) and accounting professional ethics in the revision and adoption of Thai accounting standards. In addition, FAP continuously works on dissemination of knowledge on
life insurance; (c) any other financial institution as prescribed by the SEC Office; (3) “professional code of ethics” means: (a) professional code of ethics established by the Federation of Accounting
. Post-Approval Duties Complying with the specified rules: performing audit works with accountability in accordance with the professional code of ethics, professional standards, and other
violate the professional code of ethics or international auditing standards, and the violations lead to negative effect to the overall reliability of the Thai Capital Market. Normal 1. Qualification of