opening the account. In case of a retail client, the securities company shall have sufficient information or documentary evidence to ascertain the client investment objectives, knowledge, understanding and

personnel; · require principals and staff to be alert to threats and report them promptly; · require the Ethics Partner to assess the implications and determine whether any safeguards or whether there is a

to threats and report them promptly; ·    require the Ethics Partner to assess the implications and determine whether any safeguards or whether there is a need to resign; ·    require the documentation

Acquisition of assets, determination of the meeting date, date to determine the name list of shareholders entitled to attend the meeting (Record Date) and agenda of the Extraordinary General Meeting of

believes that the audit firms are in the best position to determine the real root causes of their deficiencies and to implement effective remediation plans The following section provides key inspection

additional recommendation to the remediation plan, as follows: 17 Findings identified by the SEC Remediation plan implemented by the audit firms 4. Human Resources One of the major elements that determine the

statements on a regular basis. This is to ascertain that the financial reporting is prepared in accordance with financial reporting standards and properly disclosed. In 2017, the SEC mandated two listed

% versus 3.0% for Australia. Key Unknowns × Life expectancy × Returns × Actual spending 17 For illustrative purposes only. “Rebalancing” the Portfolio Withdrawal 1 Determine retirement period 2 Determine

to determine the list of shareholders entitled to be allocated with the warrants to purchase newly issued ordinary shares of Health Empire Corporation Public Company Limited Series 2 (HEMP-W2) (Record

Activity_Report_62En INDEPENDENT AUDIT INSPECTION ACTIVITIES REPORT 2019 INDEPENDENT AUDIT INSPECTION ACTIVITIES REPORT 2019 Contents Executive Summary 02 42 45 19 30 04 08 14 Quality Assurance Review Panel Activities for Enhancing Financial Reporting Quality Summary of Audit Inspection Results B. Engagement-Level A. Firm-Level 38 Root Cause Analysis Framework and Focuses in 2019 Essential Statistics Auditing Landscape in Thailand Executive Summary The capital market plays an important role in d...