dermatology and plastic surgery center to provide specialized services by the dermatologists and / or anti-aging, resulting in some of franchise branches and WCIG branches have been closed. According to loss

items included depreciation as well as accounting adjustment (ie provision of staff benefit and SW income) Page 2 of 4 was contributed by sub- specialty care particularly neurology, general surgery and

- specialty care particularly cardiac catheterization, general surgery and orthopedics. All categories of social security income increased except SW check- up program because qualified check- up items were

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

ศักดิ์ในรูปแบบแฟรนไซส์ (Franchise Model System) และเพิ่มการบริการเป็นศูนย์การดูแลความงามและสขุภาพครบวงจร (Beauty Wellness Center) และ มีการขยายการบริการในรูปแบบศัลยกรรมอย่างง่าย (Mini Surgery) อีกทั้ง ขยาย

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