INDEPENDENT AUDIT INSPECTION ACTIVITIES REPORT 2020 SECURITIES AND EXCHANGE COMMISSION, THAILAND Contents Executive Summary 01 04 08 15 28 58 62 70 47 Quality Assurance Review Panel Activities for Enhancing Financial Reporting Quality Summary of Audit Inspection Results A. Firm-Level B. Engagement-Level Root Cause Analysis Framework and Focuses in 2021 Essential Statistics Auditing Landscape in Thailand Executive Summary Over the past year, the Thai capital market experienced tremendous volatili...

result, important tasks during the period before the Derivatives Act became effective was to prepare the establishment of a futures exchange and make sure that market participants were ready. DEVELOP THE

only approach to make sure that only audit engagements, for which the firms could execute with a high quality standard of work, are accepted. New client acceptance before the completion of risk

constructions at the value appraised by the asset appraiser, as follows: No. Assets Book Value in Consolidate Financial Statement as at 30 Sep 17 Value Appraised by Financial Advisor and/or Asset Appraiser (Baht

constructions at the value appraised by the asset appraiser, as follows: No. Assets Book Value in Consolidate Financial Statement as at 30 Sep 17 Value Appraised by Financial Advisor and/or Asset Appraiser (Baht

constructions at the value appraised by the asset appraiser, as follows: No. Assets Book Value in Consolidate Financial Statement as at 30 Sep 17 Value Appraised by Financial Advisor and/or Asset Appraiser (Baht

with our officers. Along with this, we continued to consolidate branches to reduce redundancy, especially those with relatively low traffic. Meanwhile, we took into account the appropriate management of

continued to consolidate branches to reduce redundancy, especially those with relatively low traffic. Meanwhile, we took into account the appropriate management of foreign exchange booths, especially in

conduct transactions anywhere, anytime, without going to a bank branch. We therefore continued to consolidate branches with relatively low traffic and to expand service channels at viable locations. In this

Ocean Commerce Public Company Limited 148/1 Soi Ramintha 14, Ramintra Road , Tharang, Sub - District Bangkok 10230 Tel: 02-943-6663-4 Fax: 02-943-6343 02-943-7740 (Translation) No OCMSET/6106/002 June 12, 2018 Subject Increase of Registered Capital, Allocation and Offering of the Newly Issued Ordinary Shares to a Specific Investor (Private Placement), Application for Waiver from the Requirement to Make a Tender Offer for all Securities of a Business Takeover by Virtue of the Resolution of the Sh...