from the first inspection cycle (2010-2012) to 2019, the first year of the 4th inspection cycle (2019-2021), showed promising overall improvement despite the SEC’s more intensive inspection in several

Cycle of Audit Inspection ........................................................ Significant Statistical Information .................................. 02 04 05 08 24 38 40 43 Executive summary High

individual auditors’ engagement. The overall results of the inspection conducted on 13 audit firms in 2016 during the third cycle, which is between 2016 to 2018, indicated continuous improvement from the

attitude to become a responsible citizen along with raising awareness on life cycle financial planning among general public, particularly teenagers and working aged persons. The program runs in four parts

, in this inspection cycle, the SEC adjusted the scope and guidelines for planning workpapers inspection according to a holistic risk-based approach by gathering risk information from several sources

second-cycle audit inspection with a more robust inspection plan, in response to current audit environment and the deficiencies found during the first cycle. The results, thus far, have shown significant

warming potential HDPE - high density polyethylene ICT - information and communications technology IEA - International Energy Agency IPCC - The Intergovernmental Panel on Climate Change LCA - life cycle

using biofuel/biomass 16.0gCO2e/MJ 80% To demonstrate they meet these threshold, issuers are required to conduct a life cycle assessment (LCA) of GHG emissions from their bioenergy. The scope of the LCA

qualified opinions due to limitation on scope of audit imposed by the company management. EIC must submit to the SEC and publicly disclose the rectified and audited/reviewed financial statements urgently. The

Bangkok, June 6, 2014 ? The SEC notified Vintage Engineering Plc. (VTE) to rectify its 2013 and Q1/2014 financial statements due to limitation on auditors? audit/review scope, respectively. VTE is