credibility of capital market business personnel, and failed to perform duties responsibly with professional due care, which were deemed prohibited characteristics of personnel in capital market business*. Such
the accounting and internal control systems. The third line of defense is the auditors, who must conduct audits and reviews of financial statements in accordance with their professional standards to be
amount of time to execute and review professional work or suffer the failure to identify the discrepancies or the material misstatement in financial statements. The firms have numerous deficiencies in
Annual Report 2010 ANN UAL REPORT 2010 SECURITIES AND EXCHANGE COMMISSION, THAILAND ASEAN ECONOMIC COM MUN ITY Vision S = Setting High Standard E = Ethical C = Committed Pro = Professional Mission
investors; (2) clarify, amend or add information 8 (3) have an independent expert prepare an opinion relating to the accuracy, completeness or reliability of the information appearing in the registration
/12 Session 1: Stewardship: Voting and Engagement Practices 1.1 หัวข้อ Fundamentals & Best Practice for effective Stewardship - บรรยายโดย Ms. Bonnie Groves, Specialist, Stewardship, PRI 1.2 หัวข้อ
inappropriate exercising of professional skepticism. Our preliminary root cause analysis showed that each audit firm’s observations arose from different causes. For example, the absence of significant topics in
the budget of waste management system construction project for fuel production is not clearly allocated and before the company acquired SUTG, the company hired a specialist to assess the value of SUTG
Green Bond Standards produced by the Technical Expert Group (TEG) on Sustainable Finance, and the ASEAN Green Bond Standards. They provide voluntary guidance relating to professional and ethical standards
granted for a limited term and renewal of such approval shall be considered by the SEC Office on the basis of investor contacts’ professional skills and knowledge, the SEC Office has issued guidelines for