the nature or timing of the auditor’s work (paragraph........); ( 2.2.3 limitations imposed by management (paragraph........). ( 2.3 Corresponding figures contains or may contain material misstatement

, resulting from: ฆ 2.2.1 circumstances beyond control of the entity (paragraph.........); ฆ 2.2.2 circumstances relating to the nature or timing of the auditor’s work (paragraph........); ฆ 2.2.3 limitations

applicant would have to apply for a new approval, as a renewal application would no longer be applicable. Therefore, the SEC recommends that all applicants carefully consider the timing of their submission

the time of the misconduct from 2015 to 2017 holding the positions of director and executive of NMG – made a joint decision to approve, order and arrange a recording of false advertising income in the

disclosure timing of M&A information and the quality of accounting information after IFRS adoption: the case studies of China and India?. The papers showed that quality of financial and non-financial

the second half. 3. Decrease of income tax benefit from previous year by 10.32 million baht due to the timing difference of taxable income or expenses. Kindly be informed accordingly. Yours Sincerely

amount of Baht 3.43 million due to the tax effects on timing difference of taxable income and expenses. Please be informed accordingly. Yours sincerely (Mr. Wichai Intaranukulkij) Managing Director

revenue in Q2 of this year. ▪ The increasing of the cost of consulting service and the administrative expenses in Q2/2019 come mainly from recording of employee benefit of those who worked for a continuous

recording of the event is available at https://www.facebook.com/sec.or.th/videos/925094079016597/Professor Wisit Wisitsora-at, SEC Chairman, delivers opening remarks.Mrs. Pornanong Budsaratragoon, SEC

, falsifying documents and recording false accounting information. The SEC later issued a freezing order against Wichai?s assets for 180 days to prevent him from removing or disposing the assets. The order would