issues that required judgment and interpretation of certain financial reporting standards. These are challenges on which the SEC and auditors must work closely together to further improve and develop audit
Bangkok Metropolitan Administration (‘BMA’) Re: Temporary Closure of Certain Places (No. 4) , dated March 27, 2020 and on 3 April 2020, the government issued the announcement of the chief responsible to
amendments have been proposed in parallel, such as pushing forward the civil sanctions for the consideration of National Legislative Assembly of Thailand. The proposed amendment of the Securities and Exchange
acceptance and continuance of client relationships from prior inspection cycles. However, some findings still emerged, particularly regarding the gathering of information in performing risk assessment, as
capital market. Nonetheless, the SEC still identified certain deficiencies in the quality control system in this inspection cycle such as rotation of auditors, insufficiency of human resources, completeness
of exploring and gathering documents and evidence as well as more information from overseas authorities for valuation of overseas investment. The SEC therefore allowed VTE to submit the audited
. Drafting single form is based on the principle of gathering necessary and sufficient information to ensure provision of appropriate services in compliance with the law, and to provide ease of filing for
network is used to transmit data and to share information, resources and services. The network also typically establishes a layer of logical security for certain computing resources within the organization
Associations. The enhanced KYC/CDD process mentioned in the first paragraph shall include: extension of scope in gathering and verifying of information, information gathering in relation to sources of funds used
the Securities Industry Associations. The enhanced KYC/CDD process mentioned in the first paragraph shall include: extension of scope in gathering and verifying of information, information gathering in