requirements, as evidenced by a number of issues raised during the first cycle inspections having been resolved. For instance, audit firms have seriously adopted measures to improve and ensure their independence
information among borrowers, lenders and other market participants; Independence and conflicts of interest CRA rating decisions should be independent and free from political or economic pressures and from
confident that with their cooperation and support, the capital market will continue to play the central role as the country’s fund mobilization center contributing to the progress and prosperity of Thailand
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...
independence of the QARP and their opinions, the SEC requires that the number of the attending non-practitioner members in each session be greater than the number of the attending practitioner members and not
as practitioner members. To maintain the independence of the QARP and their opinions, the SEC requires that the number of the attending non-practitioner members in each session be greater than the
, appropriate and efficient. In addition, to observe the independence of the internal audit unit, as well as to approve the appointment, transfer and dismissal of the head of the internal audit unit or any other
) วิธีการเปิดเผยขอ้มูลใหลู้กคา้ท่ีปรึกษาการลงทุนทราบ (ข) หลกัปฏิบติัในการใหค้ าแนะน าอยา่งเป็นอิสระ (independence and objectivity) (ค) หลกัปฏิบติัในการปฏิบติัต่อลูกคา้ประเภทเดียวกนัอยา่งเท่าเทียมกนั
audit committee should consider the independence of auditors. In certain cases where auditors are well familiar with their audit clients, there may be an issue of duty negligence and failure to report
circumstance that gives rise to justifiable doubts as to their impartiality or independence, the respondent shall submit a letter of challenge together with the reason for the challenge as per Form OrYor. 6