of the business. 5 Including securities which the reporting person deposits with other person(s) or has other person(s) hold on his behalf. 6 In case of complex shareholding structure of the reporter
reporting person deposits with other person(s) or has other person(s) hold on his behalf. 6 In case of complex shareholding structure of the reporter or concert party in a juristic person under Section 258
voting rights of the business. 5 Including securities which the reporting person deposits with other person(s) or has other person(s) hold on his behalf. 6 In case of complex shareholding structure of the
of the business. 5 Including securities which the reporting person deposits with other person(s) or has other person(s) hold on his behalf. 6 In case of complex shareholding structure of the reporter
complex shareholding structure of the reporter or concert party in a juristic person under Section 258, for example multiple levels of shareholding structure, structure and proportion of shareholding shall
-mail : oca@sec.or.th Root cause analysis Activities for enhancing audit quality Suggestions on how to improve audit quality Executive summary Contents Quality Assurance Review Panel (“QARP”) Significant
Financial Reporting 5. Transactions and Trends 6. Audit risks related to audit firms 1. Economic Environment Oil and gas prices : impacting not only oil and gas companies but also others with significant
market by increasing the number of auditors in the capital market and enhance the audit personnel?s capability in response to changes of professional standards and more complex transactions. Under this
natural person who ultimately owns the account, or has significant interests in the customer’s transactions; (4) “ultimate controlling person of the transactions” means a natural person who ultimately
, but not including provident funds under the provident fund laws; (3) “ultimate beneficial owner of the transactions” means a natural person who ultimately owns the account, or has significant interests