market • public companies are not able to earn returns to easily fulfill their obligations 1. Economic Environment Economic slowdown : Slower growth of PIEs could have implications to audit fees
of audit firms has been an ongoing challenge, as a result of high turnover rates, coupling with low interests in this profession. With this concern in mind, the SEC and the Association of Chartered
related to digital assets in the future. Significant and recurring deficiencies arising from the inspection of auditor’s engagement, e.g., revenue recognition, going concern and provisions of allowance for
, audits of revenue recognition based on the percentage of completion method, and assessments of the appropriateness of management’s use of going concern assumption. Our root cause analysis has revealed that
pressure to meet directly with board members on sustainability topics of mutual concern. The pressures on investors to increase their levels of engagement with companies (and also with regulators and other
executive of an organization, a firm leader is ultimately responsible for the firm’s quality control system and its effectiveness. Therefore, to fulfill that responsibility, he or she has to ensure that
access to investment-related information. To fulfill this mission, the SEC developed the "Mutual Funds Insight" microsite to serve as a center of knowledge, services, and tools related to mutual fund
operators to adopt this suitability test to help improve service quality and better fulfill the investor demands,? Duangmon added.
Ms. Ruenvadee Suwanmongkol, SEC Secretary-General, stated that SEC encourages intermediaries in the capital market, both in securities business and derivatives business, to fulfill the so-called
Commission B.E. 2535 (1992) and the Notification of the Capital Market Supervisory Board. Additionally, they are obligated to fulfill duties outlined in the bondholders’ representative appointment agreement