enforcement and the power to provide investigative assistance to foreign regulators; 2. SEC Independence: The existing composition of the SEC Board, with the Finance Minister as Chairman and a number of
whether or not the company (and its management) have complied and, if not, the extent of, and reasons for, non-compliance. (i) Governments in each country should adopt measures to ensure the independence
ratio) 7 : 1 6 : 1 * ) 12 5. KPMG 2564 Big 4 Independence testing 6. KPMG 2564 Big 4 1 13 7. KPMG 2564* Big 4 (Listed company /partner) 22 2.84 * / portfolio allocation 2 108 / KPMG 2564 54
(staff/ partner ratio) 19 : 1 25 : 1 (staff/ manager ratio) 3 : 1 6 : 1 * ) 11 5. EY 2563 - 2564 Big 4 Independence testing 6. EY 2563 Big 4 1 12 7. EY 2563* Big 4 (Listed company /partner) 3.983 2.84
- AQIs 4. * 2565 Non-Big 4 Local firms International firms (staff/ partner ratio) 9 : 1 9 : 1 12 : 1 (staff/ manager ratio) 7 : 1 8 : 1 6 : 1 * ) - 11 - 5. 2565 Non-Big 4 Independence testing 6. 2565 Non
and at the same time they were the ones the compliance unit filed monitoring report with. As a result, the compliance unit was lacked of independence in performing its duties. In this regard, the SEC
control and credibility of financial reports. The sufficiency of internal control system includes having in place (1) clear scope of authority and approval procedures in writing, (2) independence of core
. The SEC has continued its policies to improve good corporate governance among listed companies with more emphasis on (1) information disclosure in the annual reports, (2) increasing independence and
be a qualified person with independence, objectivity and required competency; (3) Update the requirements per current standards and guidelines to be in alignment with international standards and other