established by the IFAC shall apply; (2) having certified public accountants whose licenses are still valid or are not currently suspended nor revoked by the ethical standards committee under the law governing
Thai capital market.?Adopting the global trend of ethical and responsible investment management and protection of clients? interest, the I Code consists of seven principles, two of which have already
กำหนดด้านจรรยาบรรณที่เกี่ยวข้อง (Ethical requirements: ER) พบว่าสำนักงานสอบบัญชีบางแห่งปฏิบัติตามข้อกำหนดด้านจรรยาบรรณยังไม่เพียงพอและเหมาะสมหลายด้าน เช่น กระบวนการตรวจสอบความเป็นอิสระไม่เพียงพอ โดยพบ
the engagement team; (b) having the competence and capabilities, including sufficient time, and the appropriate authority to perform EQR; (c) complying with relevant ethical requirements, including in
securities for herself or others, (4) interferance with the client's asset by withdrawing and transfering the client's securities, and (5) breach of ethical and professional code of conduct prescribed by the
, and (5) breach of ethical and professional code of conduct prescribed by the Association of Thai Securities Companies (ASCO)1. The SEC therefore revoked the approval of Auracha as securities investment
Assigned weights (%) 1st inspection cycle 2nd inspection cycle 1 2 4 6 5 3 Ethical requirements Client acceptance and continuance Human resources Engagement performance Monitoring 20 20 20 In de pe nd en t
role and pursue the following governance outcomes: (1) competitiveness and performance with long-term perspective; (2) ethical and responsible business; (3) good corporate citizenship; and (4
accountants whose licenses are still valid or are not currently suspended or revoked by the Ethical Standards Committee under the Law on Accounting Professions, and having assistant auditors who have minimum
Accountancy, Chulalongkorn University • President, Thailand Accounting Association • Ethical Standard Committee, Federation of Accounting Professions of Thailand under the Royal Patronage of His Majesty the