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

approval criteria for auditors in the capital market but certain qualifications will be relaxed such as job title, audit experience and experience in giving opinion for financial reports.The consultation

6. Audit risks related to developments in the audit firms and profession Tone at the Top / Culture • Potential causes behind lack of improvement in level of inspection findings: fee pressures

derivatives exchange; “derivatives clearing house” means an entity licensed to operate business as a derivatives clearing house; “personnel in derivatives business” means: (1) a person who assumes a job for the

. - Optimize the job allocation system to the staffs in each level by considering the complexity of the job and estimate budget hours that would reflect more rationality. - Refrain from accepting new audit

of the Accounting Profession Committee on Auditing, Thailand Federation of Accounting Professions under the Royal Patronage of His Majesty the King • Independent Director, Namheng Concrete (1992

, please describe 2 How the firm’s job evaluation / appraisal process works? How often job evaluation made? 3 Does the firm’s appraisal process gives due recognition and reward to competence, compliance with

member jurisdictions, which emphasizes the independence from the accounting profession of regulatory body. The Principle was aimed at providing a guideline for IOSCO members to implement their supervisory

, useful to the investors and prepared in compliance with international standards. In so doing, the SEC's operations comprise three perspectives, as follows: 1. Supporting accounting profession to be in line

the Board of Deloitte Touche Tohmatsu Jaiyos Audit Co., Ltd. Member of the Accounting Profession Supervisory Board, Ministry of Commerce Member of Audit and Evaluation Committee, Ministry of Higher