audit firms usually belong to a group of firms or a large network firm, which could lead to situations where the auditors’ independence could have been impaired had the firm leaders not been cognizant of
responsibility of all independence issues? If yes, Does he/she have the seniority, experience, authority and resources and take responsibility for the adequacy of firm’s procedures? 2 For firms without designated
on related party transaction. Audit committee shall have independence as basic qualifications as required by the SET notification, meaning that audit committee shall be independent director. Q: Can
principles were developed cov- ering implementation and enforcement, and mechanisms that should be established for parties to pro- tect their rights. However, the Principles seek to minimise the risk of over
Governance Attributes Board Committee Characteristics 1) Board Size 2) Board Independence 3) Board Duality 4) Board Meeting Audit Committee Characteristics 1) Audit Committee Size 2) Audit Committee Expertise
developed the ASEAN Green Bond Standards (ASEAN GBS) based on the International Capital Market Association (ICMA)’s2 Green Bond Principles (GBP)3 as they are internationally accepted and widely used for the
-retail offering rules already in force, the ASEAN CIS cross-border offering rules will be comprehensive and more user-friendly. The proposed drat rules have been developed under the ASEAN Capital Markets
viewed at https://sustainablefinance.sec.or.th/Bond . The SEC has developed and launched the “ESG Product Platform” in January this year to be used as a comprehensive and alternative information
financial advisor independence from the target company and the tender offeror with regard to fair value appraisal. The consultation paper is available at www.sec.or.th. Stakeholders and interested parties
SEC Secretary-General Rapee Sucharitkul revealed that “independence of the auditor is a key factor in establishing the reliability of the financial reports. When the international standards on this