amount of time to execute and review professional work or suffer the failure to identify the discrepancies or the material misstatement in financial statements. The firms have numerous deficiencies in
roles and responsibilities and discharge them efficiently as required by the professional standards and relevant regulations. Accordingly, the SEC has laid out a plan to promote capabilities of the
เอกสารรับฟังความคิดเห็น เลขที่ อนธ. 38/2561 เรื่อง การยกเว้นให้การเผยแพร่บทวิเคราะห์ ภายใต ้ACMF Professional Mobility Framework ไม่เข้าข่ายการเป็นที่ปรึกษาการลงทุน เผยแพร่เมื่อวันที่ 12 กันยายน 2561
disclosure of information contained in the registration statement (if any). C. Auditors Provide the names, addresses and professional qualifications (including any membership in a professional body) of the
and professional qualifications (including any membership in a professional body) of the issuer’s external auditors for the preceding two years. II. DESCRIPTION OF MTN Program A. Maximum amount and
inappropriate exercising of professional skepticism. Our preliminary root cause analysis showed that each audit firm’s observations arose from different causes. For example, the absence of significant topics in
academic expert or professional in accounting, finance, business administration, economics or law; (7) “Office” means the Office of the Securities and Exchange Commission. Clause 3 . An executive of any
academic expert or professional in accounting, finance, business administration, economics or law; (7) “Office” means the Office of the Securities and Exchange Commission. Clause 3 1 . An executive of any
of work relating to money market or capital market, or work experience in the management level that is beneficial to management of securities business or work experience from being an academic expert
work, he devotes his time to social and academic causes, for example, by serving as Executive Director of the Thai Red Cross Society and expert member of Chulalongkorn University Council. Mr. Kumchai