objectives. Therefore, the SEC places strong emphasis on outcome-based development of employee competencies to ensure effective job performance for the benefit of investors, other stakeholders and the general

รู้  และให้ผู้บังคับบัญชามีบทบาทในการพัฒนาพนักงานโดยตรงในลักษณะการสอนงาน การมอบหมายงานให้ปฏิบัติจริง (on the job training)  เพื่อให้พนักงานสามารถเรียนรู้ได้เร็ว ทันกับความเปลี่ยนแปลง และมีโอกาสที่จะแบ่ง

27 The REIT manager shall prepare its financial statement in accordance with financial reporting standards as stipulated by the law on accounting profession 2 and submit such financial statement to the

, Thailand, at the Summit Conference of Domestic Credit Rating Agencies, Bangkok, May 15, 2008 CFA: A Global Passport to the Investment Profession by Mr. Thirachai Phuvanatnaranubala, Secretary-General

Waterhouse Co., Ltd. • Member, Board of Governors, Stock Exchange of Thailand • Academic Member, Accounting Profession Supervision Council, Ministry of Commerce • President, Institute of Certified Accountants

and effective oversight of the accounting and audit profession. (ii) Securities commissions and stock exchanges should require listed companies to disclose on a timely basis any change of auditors and

delegate its duty to other persons except where: (1) the trust instrument provides otherwise; (2) it is a transaction that is not personal in nature and needs no capability of trustee’s profession; (3) it is

not personal in nature and needs no capability of trustee’s profession; (3) it is a transaction that a reasonable prudent owner of the property of the same characteristics as the trust property, who

transaction that is not personal in nature and needs no capability of trustee’s profession; (3) it is a transaction that a reasonable prudent owner of the property of the same characteristics as the trust

of audit firms has been an ongoing challenge, as a result of high turnover rates, coupling with low interests in this profession. With this concern in mind, the SEC and the Association of Chartered