every firm passed the six key elements with highest average score in the area of client acceptance and continuance (A&C) where most firms already have in place engagement acceptance procedures that take
I, Mr./Mrs./Miss ………………………. ……(applicant’s name), certified public accountant number ………………... working with ……………………………….(name of audit firm’s) an audit firm incorporated in …………………………………...…….. (name
/esubmission_report_list_phase2.xlsx QAQR-04.xlsx assurance that it is not continuing a relationship, which should be discontinued. 8 Does the firm have any particularly risky clients or risky industry? - Finance and Securities
provisions regarding investment in securities by securities business related associations; (4) Corporate finance Regulations and Audit firm and Capital Market Professional Supervision: revising regulations on
’ approval. Additionally, there are changes in directors and management, and revisions to its internal work systems, with an external consulting firm monitoring and reviewing financial transactions of PDITL
the relevant rules and then will propose to the SEC Board for consideration and approval. The SEC and the SET also discussed possible review of the guidelines for the securities firm, as issued by
with annual financial statements ending 31 December 2023 onward. In addition, SEC repealed a rule that requires an auditor in foreign countries to be from the same network of accounting firm used in
less than 3 consecutive years; and SEC allows the auditors in a small audit firm to perform duties for more than 7 cumulative years but no more than 9 cumulative years. As the grace period is