, external reviewers should especially consider the relevance of the International Code of Ethics for Professional Accountants paying particular attention to section 4B – Independence for Assurance Engagements

this segment also will support client needs in terms of dependability. Specialty Chemicals (NDC, IPA and Specialty PET)  Production of 156 thousand tons (+0% YoY; -19% QoQ)  Core EBITDA of $3 million

financial reports of listed companies The quality and reliability of listed companies’ financial reports play a pivotal role in supporting transparency and trustworthiness of the Thai capital market. To that

information, the accounting department is of a particular import, even though it is sometimes perceived as only a support function, and is often overlooked and understaffed. The SEC, therefore, has particularly

responsive to the different needs of market participants without unfairly advancing the interests of any particular group to the disadvantage of others;  Promptly deal with identified issues and misconduct

Engagement.) An investor may have questions that can be answered by an explanation of current operations—for example, the company’s record of compliance with particular environmental regulations. In this case

incurred is monetary (loss of benefits that should have been gained or increase of cost or expense, for instance) or non-monetary (adverse impact to market or business trustworthiness; (3) other relevant

capital inflows as induced by the region’s high growth rates. Thailand in particular closed the year with an 8 percent economic growth. ○ ○ ○ ○ ○ ○ ○ ○ ○ ○ ○ ○ ○ ○ ○ ○ ○ ○ ○ ○ ○ ○ ○ ○ ○ Another key factor

such, impractical and outdated regulations will be revised to support underwriters? performance with trustworthiness and responsibility to investors, which will eventually build up their own credibility

supervision and trustworthiness of listed companies? financial reporting. Vorapol Socatiyanurak, SEC Secretary-General said that ?Following the 2010 revamp of audit oversight to require SEC-registered auditors