, though actual implementation will likely be started from 2019 onwards. Nevertheless, there remain downside risks from an inclination towards protectionism, as exemplified by the US-China situation, and
practices, and adhere to applicable laws; c) embody high standards of business ethics and oversee the implementation of codes of conduct that engender a corporate culture of integrity; d) oversee the
transactions. The board should adopt an ethics and conflicts of interest policy consistent with applicable law and standards (including fiduciary duties), and establish clear guidelines and procedures for
Consider and beware of firm’s ethics and professional skepticism in context of being “business advisers” 3 How does the firm prevent undue influence being exercised where significant level of non-audit
behavior regarding selling of non-audit services? 2 Consider and beware of firm’s ethics and professional skepticism in context of being “business advisers” 3 How does the firm prevent undue influence being
& business ethics • Maximizing energy efficiency • Conservation of natural resources and waste management • Operational efficiency with an emphasis on safety, security, health, and environment • Rights and
the standard and code of ethics by promoting compliance culture to strengthen confidence of client and the industry. Guidelines 1. The management should arrange to have strategic plan, policy and
the policy, law including the standard and code of ethics by promoting compliance culture to strengthen confidence of client and the industry. Guidelines 1. The management should arrange to have
guidelines of financial advisor which are precise, reliable, secure and sufficient to ensure that the functions of financial advisor shall be performed in accordance with the professional standards and ethics
Professions • Ethics Subcommittee, Thailand Federation of Accounting Professions under the Royal Patronage of His Majesty the King • Advisor, the Thai Accounting Firms Association • Advisor, the Tax Auditor