responsibilities that go beyond the scope of auditor's work, as the International Standards of Auditing (ISA 240 - The Auditor's Responsibilities Relating to Fraud in an Audit of Financial Statements) has covered

of the Roundtable will focus on how to change behaviour to achieve better out- comes. This commitment to excellence in corporate governance matters not only to Asia. The growing economic influence of

consideration of market specificities and nuanced approaches for different engagements • Numerous engagement options and reference points for investors, supported by wide range of tools, benchmark assessments and

UNOFFICIAL TRANSLATION Readers should be aware that only the original Thai text has legal force and that this English translation is strictly for reference. Notification of the Capital Market

to regulation. 5. Scope of interests of Connected persons KYE and MTC got a joint major shareholders as follows:- - Mitsubishi Electric Corporation holds 9,048,020 shares or 41.13% of the share in KYE

firm – a. Undertakes only those engagements that the firm can reasonably expect to be completed with professional competence b. Appropriately considers the risks associated with providing professional

approval for audit firms and auditors in the capital market and the determination of penalties which cover a wide range of enforcement measures and are commensurate with the degree of wrongdoing. In 2020

must be within the scope agreed by the clients in advance, in order to expand the service scope of the business operators and meet the investors’ requirements in a more comprehensive and convenient

accounting principles. Moreover, the auditor was unable to find sufficient supporting evidence to satisfy the audit procedures due to limitation on scope of audit imposed by the PICNI management in various

bills, the approval will be granted upon submission of a report on features of the bills. - Can be offered only to II or HNW. - If the offering is made to HNW, it shall be made through intermediaries