firms did not concern over significant client’s issues before accept those clients. Example 1 : There was insufficient documentation regarding client acceptance evaluation. In addition, some evaluation

inadequate as the documentation was sometimes found to be insufficient in assessing potential risks and identifying appropriate responses for those risks. The SEC expects audit firms to improve their risk

1 ( Translation ) Ref. NEP146-2017 October 25, 2017 Subject : Resolutions of the Board of Directors approving the capital decrease, the capital increase, the allotment of newly issued ordinary shares to investors in private placement, the acquisition of assets and convening the Extraordinary General Meeting of the Shareholders No. 1/2018 (Revise 3) To : President, The Stock Exchange of Thailand Attachment : 1. Capital Increase Report Form (F 53-4) 2. Information Memorandum in relation to the al...

complexity. Insufficient audit fees mean inadequate resources, which inevitably leads to long and strenuous work hours at all levels of the audit personnel. This eventually results in high turnover of audit

Company Limited, has already completed the construction of buildings and set up all equipment. Depreciation has to be fully recognized. Revenue recognized in the second quarter was not enough to cover such

of additional storage space as the existing facilities was not enough. 4.2 Category of Connected Transaction Connected transaction related to asset acquisition. 2 4.3 Details of asset a. Two units of

, achieving the SDGs requires significant investment, and the current level of investment by the government alone is not enough to meet the ambitious targets. We need to unlock the new source of finance

convenience to case monitoring and progress updates. In case of unreasonable delay or inadequate services from officers, complainants are welcome to contact SEC Secretary-General directly via email: ruenvadee

audit of the financial statements for Q3/2016 on the basis of (1) insufficient evidence on the reasonableness of the management's decision to make transactions for investment in two associate companies

information by knowing that PPPM had insufficient liquidity to repay principal and interest of the Debenture No.2. The published information may mislead investors about PPPM’s materiality information that is