June 2021. This year, the representatives from Deloitte and EY Thailand also attended to share and confer on the significant audit development initiatives, and how each firm responds to the emerging

are underestimated and (3) familiarity bias: making decision based on familiarity such as investing in the firm for which the investor is working. As the regulator, the SEC has put more weight on

their audit work as a signing partner; and (4) allow capital market auditors who are unable to maintain their qualifications as a leader or a partner of an audit firm or an equivalent position to

determine a violation and take an action on any individual or firm, the SEC would investigate and gather information, facts and evidence concerning the violation. Generally, an alleged offender may clarify or

between the firm, principals or staff or their family members and the audit client or its affiliates? e.g. joint ventures, joint property interests etc. 2 https://www.sec.or.th/TH/Documents/Auditor/QAQR-03

https://dividend.sec.or.th/stat-report/OFFER_DEBT_SHORT_EN.xlsx QAQR-04.xlsx /Guidance Notes Description 1 How is the firm dealing with the following (external issues): • challenge of real time systems

relationships between the firm, principals or staff or their family members and the audit client or its affiliates? e.g. joint ventures, joint property interests etc. 2 https://www.sec.or.th/TH/Documents/Auditor

Industry and Be a Firm and Fair Regulator ● Proposed Changes of the Structure of the SEC ● Procedures for Issuing Rules and Regulations Governing the Capital Market ● Roles of the SEC as Law Enforcement

work system; 3. being an asset appraisal with a widely international network (international firm). (6) the acquired real estates shall have an aggregate value of not less than 500 million baht, and in

Bank Global Capital Markets Practice, as part of the Reports on Observance of Standards and Codes Program. The report is based in part on a template/questionnaire completed by the law firm Weerawong