participate in the oversight of the financial reporting preparation and disclose more useful and relevant information to investors; investors should be more equipped to analyze financial reporting and use the

Thailand Taxonomy Board The Thailand Taxonomy Board is established to develop Thailand Taxonomy, a classification system of economic activities deemed as environmentally-sustainable. The Board comprises agencies from both the public and private sectors to ensure all sectors’ views are reflected. In the initial phase, the list of agencies is as follows: 1. Bank of Thailand (BOT)* 2. The Securities and Exchange Commission, Thailand (SEC)* 3. Office of Natural Resources and Environmental Policy and...

less than 100%). Therefore, the Company is required to comply with the Acquisition and Disposal Rule as follows: (1) To immediately prepare report and disclose the information memorandum of such

Clause 3.2).NDR is required to disclose information on the Transaction to the SET; obtain approval from the shareholders’ meeting of NDR with votes of not less than three-fourths of the total votes of the

provider should not be allowed to access and disclose the intermediary’s information without consent, unless the intermediary is informed and gives a consent to do so, or such access and disclosure are made

to disclose information related to the arrangement of reserves in a manner that is accessible to the public; and (3) mutual fund supervision will primarily take into account unitholders’ benefits, with

เกณฑฮองกง ตามเกณฑ home exchange โดยตองมีมาตรฐานการคุมครอง ผูถือหุนไมดอยกวามาตรฐาน มาเลเซียในเรื่อง CG / shareholders protection/ disclose standard / take-over / merger ตามเกณฑเกาหลี 2.2

provider should not be allowed to access and disclose the intermediary’s information without consent, unless the intermediary is informed and gives a consent to do so, or such access and disclosure are made

Securities and Exchange Commission 10,13-16 The GPF Witthayu Building 93/1 Wireless Road, Lumpini, Pathumwan, Bangkok 10330. Tel: 0-2695-9999, 0-2263-6499 Fax: 0-2256-7711 www.sec.or.th. Securities and Exchange Commission Independent Audit Inspection Activities Report Independent Audit Inspection Activities Report for the 1st Cycle 1 October 2010 - 31 December 2012 Introduction Quality Assurance Review Panel (“QARP”) First step with confidence Activities for audit quality enhancement Summary of...

Activity_Report_62En INDEPENDENT AUDIT INSPECTION ACTIVITIES REPORT 2019 INDEPENDENT AUDIT INSPECTION ACTIVITIES REPORT 2019 Contents Executive Summary 02 42 45 19 30 04 08 14 Quality Assurance Review Panel Activities for Enhancing Financial Reporting Quality Summary of Audit Inspection Results B. Engagement-Level A. Firm-Level 38 Root Cause Analysis Framework and Focuses in 2019 Essential Statistics Auditing Landscape in Thailand Executive Summary The capital market plays an important role in d...