exercising of their duties to the fullest capacity in order to create a well-balanced ecosystem and subsequently financial reports – an output of the ecosystem – that are fair, reliable and most useful for the

market have sufficient mechanism to allow them to safeguard their interest. Such is the fundamental objectives of the SEC and other Thai authorities who have been actively promoting many measures to

quality objective as mentioned in TSQM1 and 2? If not, please provide the details of the minimum objectives that are absent and describe any reasons for their absense. 1.2 Does the audit firm completely

to thank all parties for their contributions throughout the year to ensure that the Thai capital market will remain the long-standing pillar of our sustainable economy. 4 Message from the Secretary

.. UNOFFICIAL TRANSLATION Codified up to No. 5 As of 23 March 2015 Readers should be aware that only the original Thai text has legal force and that this English translation is strictly for reference

the Thai capital market are (1) promotion of good corporate governance, which at present, has received high acceptance and put into practice among both public and private sectors, (2) reduction of

the universal standards into the organization's Code of Corporate Governance Handbook. The Board, the Management and the Staff are required to abide by the Code while performing their respective

sessions on the Thai Financial Reporting Standards and the Thai Standards on Auditing. Some of the notable ones are: Thai Financial Reporting Standards 15: Revenue from Contracts with Core concept, practical

SEC Secretary-General Ruenvadee Suwanmongkol said that bonds are an important mean of fund-raising that the business sector uses to create liquidity and expand their businesses, as well as use as

audit committees to discharge their duties more efficiently. There will be more support on the strengthening of proficiency and competency of the listed entities’ internal auditors as well. These are part