INDEPENDENT AUDIT INSPECTION ACTIVITIES REPORT 2020 SECURITIES AND EXCHANGE COMMISSION, THAILAND Contents Executive Summary 01 04 08 15 28 58 62 70 47 Quality Assurance Review Panel Activities for Enhancing Financial Reporting Quality Summary of Audit Inspection Results A. Firm-Level B. Engagement-Level Root Cause Analysis Framework and Focuses in 2021 Essential Statistics Auditing Landscape in Thailand Executive Summary Over the past year, the Thai capital market experienced tremendous volatili...
20T H ANNIVERSARY 1 Securities and Exchange Commission, Thailand Annual Report 2012 SEC ANNUAL REPORT 20122 THE YEAR OF CHANGE The year 2012 was the time for change to become the visionary partner whose balance between proactive and preventive approaches has led to stakeholders’ confidence in the Thai capital market. THE YEAR OF CHANGE 20T H ANNIVERSARY 1 02 MESSAGE FROM THE CHAiRMAN 04 MESSAGE FROM THE SECRETARY-GENERAl 06 SEC BOARd 09 CApiTAl MARkET SupERviSORY BOARd 12 ExECuTivE OFFiCERS 13 O...
continual progress in elevating standards of corporate governance and codes of conduct of both market participants and supervisory agencies to raise confidence in, and recognition of, the Thai capital market
work together to raise awareness of and drive higher levels of environmental disclosure in Thailand, in line with the recommendations from the Task Force on Climate-related Financial Disclosures (TCFD
Standards. Similar ACMF Roundtables will be held throughout the region to raise awareness as well as to encourage greater adoption of the ASEAN Green Bond Standards.The ACMF also agreed to carry out a series
raise the awareness of the importance of educating and protecting investors. The SEC is delighted to join this international campaign because we share the same objective as reflected in our continuing
areas to enhance investor protection; for example, running public information campaigns to raise awareness about class-action litigation as a way to protect investors’ rights, improving the investor
reflects that there still are chances that even more entrepreneurs would be able to raise funds via the capital market. Furthermore, SEC had been continuously operating its “SEC Caravan to the Provincial
even though on the disclosure date, EARTH had a liquidity issue and it did not appear clearly that EARTH would be able to raise fund for starting the coal mining as planned. Such acts are liable to
-oriented features, for example, automatic contribution increase in line with salary or wage raise, employees? choices based on risk appetites and lifepath or target date investment policies that are adjusted