auditors in the capital market play a critical role in the financial reporting ecosystem. They are also key impetus to enable the financial reports of the entities in the capital market to reflect their

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

securities business licensees from including in their names the words ?securities company limited.? The consultation paper is available on www.sec.or.th. Stakeholders and interested parties are welcome to

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

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

guidance on the tracking of eligibility status during the term of the bond. Their draft recommendations are refined through engagement with finance industry experts in convened Industry Working Groups and

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

-_investment_policy_and_management_plan_9-2013.pdf [ 6 ] Step Three: Develop a Focus List Some public pension funds may have their list of ESG engagement efforts developed externally, as when they are mandated by state legislatures through

(IASB), and made financial contributions to facilitate the ongoing efforts of the Federation of Accounting Professions (FAP) in the improvement of the Thai accounting standards toward convergence with the

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