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

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

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

​ ​ ​ • ผลงานวิจัยเรื่อง “Corporate Governance for Asian Publicly Listed Family-controlled Firms” -  Presentation ​โดย Dr. Tony Tan Co-head of Ethics, Standards and Professional Conduct, CFA Institute ​ วันที่

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

elevates their performance in corporate responsibility areas, creates positive ripple effects on fair labour practices, ethics, health & safety • Millicom suppliers that score the lowest in the company’s

supply-chain, business ethics, emission effluents and waste, and sourcing products responsibly. 13 Tesco, Little Helps Plan, 2019-2020, at: https://www.tescoplc.com/sustainability/publications/reports-and

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

relevant professional standards and ethics. It also strengthens audit firms and promotes their sustainable growth. In any case, audit work cannot be accomplished by the auditor alone; it requires an audit