/timeliness of the research • Evaluation of the objectivity and independence of the recommendations 10 MATERIALITY Governance Climate Change Location Company-specific Sector/Industry Investment Horizon CFA
subject to deliberation. All should have appropriate training and induction processes made available to them, and should be able to allocate sufficient time both to that training and induction and to
well as maintain proper check and balance within the SEC organization. 1.1 SEC Board The SEC Board’s structure is in line with international standards to ensure independence and transparency whereby the
(IASB), and made financial contributions to facilitate the ongoing efforts of the Federation of Accounting Professions (FAP) in the improvement of the Thai accounting standards toward convergence with the
ประเทศไทย ก.ล.ต. เข้ำร่วมกำรฝึกอบรมและกำรประชุม International Forum of Independence Audit Regulators (“IFIAR”) ในเดอืนมนีำคม และเมษำยน 2557 ณ ประเทศมำเลเซยี และประเทศสหรฐัอเมริกำ ตำมลำดับ เพื่อแลกเปลี่ยนควำ
investment decision-making by enabling portfolio managers to identify the full range of potentially unrewarded risks and otherwise unidentified opportunities. Once an investment is made, engagement is often
made to its operating system, the intermediary shall deliver a report of such change to the SEC without delay . Clause 12 The management structure and operating system as prescribed in Clause 11 shall
relevant to such businesses and services. 2 In case where any material change is made to its operating system, the intermediary shall deliver a report of such change to the SEC without delay. Clause 12 The
relevant to such businesses and services. 2 In case where any material change is made to its operating system, the intermediary shall deliver a report of such change to the SEC without delay. Clause 12 The
demonstrate to the SEC Office that such person has made amendment to the cause, work system, management system and operating control which cause such person to have the characteristics under (1) and (2) of the