capital market, therefore it conducts a business placed with trust and accountability from the client who is the owner of money. Consequently, the management should have essential role in prescribing

audit staff and their capabilities, so that the firms would be able to deliver high quality audits for all their engagements. 4. Human resources Human resource is essential for audit professions as it is

impact and uncertainty of land and building tax and stricter lending policies by financial institutions as loan-to- value (LTV) measures and an economic downturn which led to the slowdown of purchases of

was expected to expand at a slower pace compared with the same period last year due to a contraction in merchandise exports and a slowdown in tourism growth resulting from uncertainty about the trade

evaluates that there is a remain uncertainty about the future utilization of the related benefit, because they relate to a large amount of historical data and documents. Therefore, for reasons of

approved interim dividend payment of THB 0.80 per share to be paid from the 2019 net profit, which is lowered from THB 1.30 as announced on February 20, 2020. Whilst there is much uncertainty from the COVID

for accounting and tax for purposes until December 11,2019 ( the last day that the Company was not subject to corporate income tax) The Company evaluates that there is a remain uncertainty about the

securities company with an acceptable standard for Operational Control and Security of the information technology of a securities company. The essential of this guideline is compose of: 1. Policy of Security

an acceptable standard for Operational Control and Security of the information technology of a securities company. The essential of this guideline is compose of: 1. Policy of Security of the

regarded as a transfer of business in essential part pursuant to Section 107 (2) (a) of the Public Limited Companies Act B.E. 2535 (1992) (as amended) (the “Public Limited Companies Act”) and is regarded as