with regulating auditors around the globe, and a member of ASEAN Audit Regulators Group (“AARG”). Memberships of both IFIAR and AARG facilitate the promotion of international cooperation and enable the

on to the seller’s remaining land. This resulted in shortage of rooms. Moreover, the four other buildings were 19 years old, which had never been renovated. The utility systems were outdated and run

. This resulted in shortage of rooms. Moreover, the four other buildings were 19 years old, which had never been renovated. The utility systems were outdated and run-down. It was then necessary to renovate

forthcoming liberalization within five years. Message from the Secretary-General 4 not only empowered businesses but also furthered the moves toward the SEC's much anticipated self- regulation. On social

reporting process toward a higher quality. In the preceding years, the SEC mobilized various initiatives to support the preparers in building self- discipline and the understanding of appropriate and

Kong Securities & Futures Commission for mutual recognition of managed fund products. We also undertook a self-assessment for compliance with IOSCO Principles to pave the way for Thailand’s Financial

accounting standards while auditors must work for audit firms that have a quality assurance system in place. In addition, the SEC encouraged trade associations to expedite its preparation for self-regulation

Thai SME have problems with their ability to compete due to outdated production systems, labor quality, and lack of innovation and product development. Some SME are highly competitive but have not

conducted a self-evaluation to determine how the organization fared against guidelines of the Collective Action Coalition Against Corruption (CAC), established by the Institute of Directors (IOD). On all

of the audit procedures Inappropriate test of the net realizable value (“NRV”) of inventories such as the use of outdated price lists and the incorrect comparison of inventory costs against its