released financial reporting standards, or auditing standards. - Set out the policies to control and track the absent personnel or require the absent personnel to take the substitute course within the
company from complying with the rules and conditions to be exempted; (3) the management company has other measures that are sufficient and may substitute the compliance under the rules or conditions to be
under other laws incapacitating the management company from complying with the rules and conditions to be exempted; (3) the management company has other measures that are sufficient and may substitute the
without executing any substitute procedures to ensure that the auditors could fully comply with relevant ethical requirements. It is very important that the audit firms obtain all relevant information
unable to attend the sessions, the firms should track their absence and require that they attend the substitute course or study the recorded version of the sessions. This is to ensure that the personnel
results of any material reclassification, merger or consolidation of the issuer or any of its significant subsidiaries. Examples of other material events may include: acquisitions or disposals of material
consolidation of the issuer or any of its significant subsidiaries; acquisitions or dispositions of material assets other than in the ordinary course of business; any material changes in the mode of conducting
Securities and Exchange Commission 10,13-16 The GPF Witthayu Building 93/1 Wireless Road, Lumpini, Pathumwan, Bangkok 10330. Tel: 0-2695-9999, 0-2263-6499 Fax: 0-2256-7711 www.sec.or.th. Securities and Exchange Commission Independent Audit Inspection Activities Report Independent Audit Inspection Activities Report for the 1st Cycle 1 October 2010 - 31 December 2012 Introduction Quality Assurance Review Panel (“QARP”) First step with confidence Activities for audit quality enhancement Summary of...
THAILAND CORPORATE ESG DISCLOSURE LISTED COMPANIES AND RECOMMENDATIONS FOR POLICY DEVELOPMENT Prepared by Robert Black, Dr Rory Sullivan, Ella Harvey and Chup Priovashini (Chronos Sustainability) May 2022 THAILAND CORPORATE ESG DISCLOSURE Contents Foreword from SEC Thailand ..................................................................................................................... 3 Foreword from World Bank ...................................................................................