into account risks of client and technical competency and level of relevant experience of audit staff. Meanwhile, deficiency was found on engagement performance (EP) with lowest average score, resulted

Bangkok, March 2, 2015 The SEC suspended {X1} Company and its financial advisor supervisor, {A}, for deficiency performance in case of a company filing an application, registration statement and

/ 2018 which Net Profit margin was decreased due to sales was decreased, however The company got effect from Thai Baht strengthen against US Dollar, got to drought impacts as a result material shortage and

shortage and provision for employee benefits from the new labor protection act. Please be informed Yours sincerely, (Ms. Sineemas Sotpiparpnukul) Chief Executive Officer Authorized Director

of sales was due to higher raw material prices as the cost of increased cultivating sweet corn, which is the main raw materia and inclement weather causing a shortage of sweet corn. Profit (Loss) Net

are different from REIT regulations. For example, the real estate-backed ICO currently lacks a mechanism for monitoring and overseeing the management of assets and for protecting the interest of digital

the termination of membership. Deficiency of the termination of membership for any reasons or PVD members’ failure to receive cheques have brought about soaring unclaimed money, which the AMCs are

in the capital market and prevent the shortage of workforce in the accounting professions in the future. - 11 - Promoting the Bank Confirmation on Blockchain System Project On 9 October 2020, the SEC

, automated interface controls, and/or general IT controls System Interfaces (Cont’d) 21 Example of ITGC risks and controls 22 Determine If a ITGC Deficiency Exists: Examples 23 Not a Control Deficiency • The

and would be completed in the similar time periods. This caused work overload and shortage of skilled workers Q4/2018 and into Q1/2019, resulting on cost overrun. Discussion and Analysis of the Company