27 The REIT manager shall prepare its financial statement in accordance with financial reporting standards as stipulated by the law on accounting profession 2 and submit such financial statement to the

, Thailand, at the Summit Conference of Domestic Credit Rating Agencies, Bangkok, May 15, 2008 CFA: A Global Passport to the Investment Profession by Mr. Thirachai Phuvanatnaranubala, Secretary-General

Waterhouse Co., Ltd. • Member, Board of Governors, Stock Exchange of Thailand • Academic Member, Accounting Profession Supervision Council, Ministry of Commerce • President, Institute of Certified Accountants

Activity Report 2016_En INDEPENDENT AUDIT INSPECTION ACTIVITIES REPORT 2016 INDEPENDENT AUDIT INSPECTION ACTIVITIES REPORT 2016 Executive Summary...................02 Quality Assurance Review Panel................04 Activities for Enhancing Audit Quality...................05 Summary of Audit Inspection Results A. Firm Level...................08 B. Engagement Level...........................28 Root Cause Analysis...................42 Framework and Focuses in 2017...................44 Essential St...

and effective oversight of the accounting and audit profession. (ii) Securities commissions and stock exchanges should require listed companies to disclose on a timely basis any change of auditors and

delegate its duty to other persons except where: (1) the trust instrument provides otherwise; (2) it is a transaction that is not personal in nature and needs no capability of trustee’s profession; (3) it is

not personal in nature and needs no capability of trustee’s profession; (3) it is a transaction that a reasonable prudent owner of the property of the same characteristics as the trust property, who

transaction that is not personal in nature and needs no capability of trustee’s profession; (3) it is a transaction that a reasonable prudent owner of the property of the same characteristics as the trust

of audit firms has been an ongoing challenge, as a result of high turnover rates, coupling with low interests in this profession. With this concern in mind, the SEC and the Association of Chartered

Bangchak Corporation Plc. Management Discussion & Analysis of Business Operation For the 4th quarter and year ended December 31th, 2019 2 Management Discussion and Analysis of Business Operation for FY2019 Bangchak Corporation Plc. | 03 Table of Contents 06 09 29 25 27 31 Executive Important Events Summary Business Performance 11 - Refinery & Trading 16 - Marketing 19 - Power Plant 21 - Bio-based Products 23 - Natural Resources Statement of Cash Flows Statement Financial Ratios Environment Manag...