context of Thailand. This includes ESG disclosure requirements in the SEC’s 56-1 One Report, assessments and consistence with international standards in order for the fund business to serve the demands of
Thammasat University, ?Listed Company Assessment? by Kasetsart University, and ?Sustainability Development for Thai Economy and Financial Market? by NIDA. Expected to join the Forum includes faculty members
debts of approximately 4,025 million baht within next year. This includes methods of examining or supervising NUSA Executive Board’s consideration of the sale of each project's assets that aligns with the
companies from possessing characteristics of an investment company in investments without active involvement in management. This includes investments in securities, derivatives or digital assets at a
securities issuers / listed companies from possessing characteristics of an investment company in investments without active involvement in management. This includes investments in securities, derivatives or
Department whose rank is not lower than departmental manager" as to whether it includes every person whose title is departmental manager. Specifically, if the CFO in some companies holds higher position than
Earnings Management • Earnings management includes both legitimate and less legitimate decisions by manager to change accounting policies or real actions in order to smooth earnings or achieve some specific
Questionnaire No. Particulars Firm's Reference /Guidance Notes Description 1 Does the audit firm design and implement the risk assesment process that includes the identification of quality objectives
activities and provide quality services? This includes: (a) What channels and methods are used? (b) What is the frequency of communication? (c) How does the firm ensure appropriate communication for the
and governance considerations into business practices. The social aspect, in particular, includes respect for human rights and gender equality. This strategic direction is in line with the 20-Year