Certified Accountants (ACCA) conducted a survey on talent attraction and retention in Thai audit practices. Possible causes, identified from the survey responses from audit staff, were analyzed and shared
firm confirms the independence of such other firms 15 Any audit partners where they are employed exclusively or principally for an audit engagement? 16 Did the firm adequately address other possible
exclusively or principally for an audit engagement? 16 Did the firm adequately address other possible threats to independence and objectivity and take appropriate actions, including withdrawing from an
philosophy , businesses should operate on the basis of fair advantage without seeking excessive profits at others’ expenses or overlooking possible social consequences or crises. Ethical and effective use
philosophy , businesses should operate on the basis of fair advantage without seeking excessive profits at others’ expenses or overlooking possible social consequences or crises. Ethical and effective use
? A: By acting or not acting as ordered in possible contravention of the securities laws, the company secretary may be considered a co-principal or an aider to an offence under such laws. Preparing
UNOFFICIAL TRANSLATION Readers should be aware that only the original Thai text has legal force and that this English translation is strictly for reference. Notification of the Office of the Securities and Exchange Commission No. Sor Nor. 87/2558 Re: Rules, Conditions, and Procedures for Management of Retail Funds, Mutual Funds for Accredited Investors, Mutual Funds for Institutional Funds, and Private Funds ______________________ By virtue of Clause 6, Clause 8, and Clause 9 of the Notification...
ENGAGEMENT } Select a consistent review period each year for the portfolio to identify outliers in terms of financial/ESG performance where it is possible to influence change. } Review these factors at the
Appellate Committee 70 Sub-committees 76 Other Committee and Steering Groups 78 Arbitrators 79 Procedure for Investigation of Possible Contraventions of the SEC Act and Criminal Action 81 Financial Statements
feedback. SET thanks all parties concerned for their insightful contributions, which were taken into consideration when finalizing this version of the CG Principles to be compatible with the Thai business