companies as the end of their accounting period, AGM will thus be held by 30th April each year. This year marks the 10th anniversary of AGM quality assessment while the capital market has grown both in term

A. RAP and HR Planning A.0 Risk Assessment Process for Resources element: Firm's Reference /Guidance Notes Description 1 What are the quality risks in Resources element that the firm considers as

, guidelines for supporting high quality and promoting sustainable growth of the audit firms in the Thai capital market, proposal to amend the Accounting Professions Act regarding promotion of the accounting

quality control systems are more likely to produce high quality audits. In light of this observation, it is crucial that when audit committees select an auditor, the quality of the audit works and the

A. RAP and Audit methodology A.0 Risk Assessment Process for Engagement Performance element: Firm's Reference /Guidance Notes Description 1 What are the quality risks in Engagement Performance

institutional investor under the Notification of Securities and Exchange Commission concerning the Determination regarding Definition of Institutional Investor and High Net Worth Investor . “ high net worth

grouping, the AARG will work closely together with the audit firms to achieve this target.?Ms Nidaporn Assawateerakiat, Director of the Accounting Supervision Department, SEC (Thailand) said ?High quality

quality assessment while the capital market has grown both in term of trading volume, a number of listed companies along with the introduction of new financial instruments and complexity of management

and appendices to elaborate. 4. Write to the highest professional standards. Unfortunately, an alarming number of poorly written letters are circulated for sign-on. A clear, concise, high-quality letter

specified in the SEC Office Notification No. Sor Shor. 39/2553 to be in line with the current situation. The amendments aim to facilitate high potential auditors’ entry into the capital market to