budgets and major expenditures, and ensuring that risk management and internal controls are established. In practice, directors take their responsibilities seriously. Directors participate in director

grade, as well as some that remain unrated, on which SEC regulates strictly to protect the investors.Furthermore, the SEC has been closely following the issuing and sale of private bonds. Since June

to comply with professional conducts and standards. Such regulates persons are as follows: - Financial Advisor and its supervisor - Auditor - Valuation Company and Principal Valuers - Credit Rating

relevant to the CRA, consistent with the applicable credit rating methodology that is in effect. Therefore, the CRA should establish, maintain, document, and enforce policies, procedures, and controls to

improvements on quality controls of audit firms with only few exceptions where the remedies of some deficiencies are unavoidably time-consuming due to the need to adjust the firms’ audit manuals and staff

gross profit margins resulted primarily from the company's efficient production cost controls and last year the company had sold a large number of products at low price to reduce stock, while the

expenses down 4% Y-O-Y or Baht 8.2 million mainly from the effectiveness of all SG&A expenses controls and the reduction of revenue -related variable costs despite an increase of Baht 2.5 million in pre

to the IT Standard Rules this time are summarized as follows:  (1) Establishing IT-related risk assessment criteria to define the entity’s risk level and to specify standards of IT security controls

qualified opinion in relation to the construction cost reports for construction contracts not prepared in accordance with its accounting policy. Besides, the accounting system and internal controls regarding

efficiently.  Essentially, the proposed revisions cover the following key domains:(1) Establish multiple levels of expected security controls and oversight techniques that apply differently to licensed