2018 and 2017 showed a promising increase of approved auditors without any observation and a decline in the number of approved auditors with deficiencies and condition to follow-up on the next cycle. The
collaboration of audit firm leaders, auditors and personnel. Nevertheless, some audit firms have yet to remove deficiencies in engagement performance and monitoring while they are revising their audit manual and
details are as follows: (a) Disposition of the assets in PP1 and PP3 included: land, hotel, Observation Deck, Retail Cube Building, sculptures and artworks, the licenses and contracts which are relevant to
Financial Statement Surveillance Workshop to be a platform for sharing of knowledge and experience from conducting reviews of audited financial statements. ACRA and other organizations, such as International
the codes of professional ethics. Most of the findings are in Engagement Quality Control Reviewer (“EQCR”) rotation, non-audit service, individual acceptance, and independent monitoring. 13 Independent
track : Observation = 10 days if the terms and conditions are in line with the sample form provided by the SEC. = 30 days if the terms and conditions are different from the sample
+ considering the application - - 15 days for the consideration. Fast track: Observation = 10 days if the terms and conditions are in line with the sample form provided by the SEC. = 30 days if the terms and
include: land, hotel, Observation Deck, Retail Cube Building, sculptures and painting, the licenses and contract which are relevant to the operation of PP1 (Hotel) and PP3 (Observation Deck and Retail Cube
to: - the timelines for the target achievement, including the target observation date(s)/ period(s), the trigger event(s) and the frequency of SPTs; - where relevant, the verified baseline or reference
; decreasing 33% as compared to the end of the year 2017 of 32,423 million Baht. This was mainly due to the transfer of residences totaling of 3,214 million Baht, and disposition of the hotel, Observation Deck