audit standards. - Specify the description of the personal assurance work that deemed as ‘acceptable.’ - Require the staff to self-declare his or her personal assurance work, the firm will be able to
HouseStyle (Unofficial Translation) EMERGENCY DECREE ON DIGITAL ASSET BUSINESSES B.E. 2561 (2018) Linklaters (Thailand) Ltd 20th Floor Capital Tower All Seasons Place 87/1 Wireless Road Bangkok 10330 Telephone (66) 2305 8000 Facsimile (66) 2305 8010 www.linklaters.com Prepared by: Wilailuk Okanurak Telephone 66 2305 8024 wilailuk.okanurak@linklaters.com Wanwisar Nakarat Telephone 66 2305 8007 wanwisar.nakarat@linklaters.com Sutthipong Koohasaneh Telephone 66 2305 8060 sutthipong.koohasaneh@linkl...
) also invests in other assets, the appraisal shall comply with the following rules: (a) the fair value of the investment shall comply with the rule related to the determination of the fair value of an
) also invests in other assets, the appraisal shall comply with the following rules: (a) the fair value of the investment shall comply with the rule related to the determination of the fair value of an
shall comply with the rule related to the determination of the fair value of an investment specified by the association, mutatis mutandis; (b) in case the rule under (a) does not govern the determination
turn, would allow the firms to retain the competent and self-driven audit staff. Though most audit firms have included the audit quality factors as part of employees’ performance evaluation, the SEC
reporting process toward a higher quality. In the preceding years, the SEC mobilized various initiatives to support the preparers in building self- discipline and the understanding of appropriate and
two-thirds of all committee members and shall be in effect upon approval of the Minister. The Selection Committee shall make the rule so prescribed under this Section available for public access
approval of the Minister. 14 The Selection Committee shall make the rule so prescribed under this Section available for public access. SECTION 31/5. The Selection Committee shall vacate its office when the
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