, (4) management override of internal controls, (5) fabrication of accounting transactions in the information system by using the executives’ privileged access right to alter information, and (6

business2) Legal Profession Fees from litigation against former directors amounting to 16.67 million baht 4. Financial costs were 9.05 million baht, a decrease of 0.68 million baht or 32.14% due to a decrease

15.81 million baht or 18.85 percent, mainly due to expenses in the same period of the previous year Employee termination compensation in the restaurant and catering business and Profession Fees. 4

reporting environment, the AARG must continue to be progressive and work closely with the profession to raise audit quality standards and provide reliable financial reporting in ASEAN.? _________________ 

their profession duties with loyalty* by making unauthorized investment without client’s permission, and order or consent on making fake documents. While {B} failed to properly discharge his

role of a facilitator for the development of business entities and the public accountancy profession. The mission of ACRA is to provide a responsive and trusted regulatory environment for businesses and

nationwide to demonstrate opportunities and attractiveness of the accounting profession. Moreover, the SEC worked closely with the TFAC by delegating representatives to participate in various committees and

30% increase in SG&A, mainly from profession fees relating to the investment in the Outrigger-branded hotel portfolio, as previously mentioned. Page 5 of 5 Financial Costs (Interest Expenses) In 1Q18

hasbasic understanding of general laws related to the profession. The qualifications will be considered from the personnel’s: □(2.1) First name, last name, and education; □(2.2) Work experiences, given with

related to the profession. The qualifications will be considered from the personnel’s: □(2.1) First name, last name, and education; □(2.2) Work experiences, given with specific information regarding work