one and such conduct lacks ethics or standards of conduct and processes prohibited characteristics as specified in the notification of the Securities and Exchange Commission governing prohibited
or used to have any behavior that, if considered on a reasonable ground, indicates lack of ethics or standards of conduct in connection with securities or derivatives business set by an association
by Code of Ethics for Professional Accountants promulgated by International Federation of Accountants (IFAC). As shown in figure 14, audit firms in the capital market whose auditors exceed four in 2019
SAC Higg Index). The SEP is reviewed annually to incorporate new themes identified during the audit carried out during the year, including: 1) Ethics: regulatory aspects, anti-corruption policies and
, businesses and payment have shifted into the digital realm. Meanwhile, cyber threats have become more sophisticated, as seen from their application of state- of-the-art technologies. Against this backdrop
unethical but also subjected to legal actions. The SEC requires all staff to strictly follow the code of ethics. Moreover, they must attend the ethical training course to ensure their clear understanding and
themselves and with other parties, such as the IASB, the International Auditing and Assurance Standards Board (“IAASB”), the International Ethics Standards Board for Accountants (“IESBA”), and the Big 6
throughout the company, and lead by example. 1.2.3 The board should ensure the creation of written policies and guidelines, such as a corporate governance policy, codes of ethics, and business conduct
company’s profile with competitors or other peers? 8. How does the board gauge ethics, values, conduct and culture in the company? Do non-financial metrics aid in that assessment to provide the board insight
trading prices. Although the Thai BDC is a rule maker on ethics, practices and standards in the secondary market of debt instruments as well as supervises traders, it does not do much in terms of market