procedures, review and then discuss with the firm I. General Policies and Procedures II. Specific Policies and Procedures B. Independence Issues Checklist: Discuss the following issues with the Ethics Partner

staff, and any staff in the audit firm's delivery center. A.1 General Policies and Procedures: Firm's Reference /Guidance Notes Description 1 Whether the firm has designated Ethics Partner who takes

businesses; (3) allow auditors working as an engagement partner of commercial banks to file an application for approval with the SEC Office, disregarding the requirement that such auditors have to perform

/ Session 2: Investor Panel Discussion on Engagement & Climate Change วิทยากรผู้ร่วมเสวนา Ms. Valerie Kwan, Director, Engagement, AIGCC Ms. Ally Chin, Sustainable Investing Associate, Fidelity International

complex audit engagement which requires high judgment and skepticism to the partner or divisions with limited experiences, resulting in such partner or personnel in that division lacking an appropriate

Tianjin Botai Zhongxing Trading Co., Ltd. During 2017, Tianjin Botai Zhongxing Trading Co., Ltd., a trading partner of Energy Earth Public Company Limited (“EARTH”), assisted or facilitated

Jiangsu Guanrun Trading Co., Ltd. During 2017, Jiangsu Guanrun Trading Co., Ltd., a trading partner of Energy Earth Public Company Limited (“EARTH”), assisted or facilitated EARTH’s seven ex

Mr. Lin Tong Hai During 2017, Mr. Lin Tong Hai, a trading partner of Energy Earth Public Company Limited (“EARTH”), assisted or facilitated EARTH’s seven ex-directors and ex-executives, namely: Mr

Amazen Pte. Ltd. During 2017, Amazen Pte. Ltd., a trading partner of Energy Earth Public Company Limited (“EARTH”), assisted or facilitated EARTH’s seven ex-directors and ex-executives, namely: Mr

Napoleon Logistics Co., Ltd. During 2017, Napoleon Logistics Co., Ltd., a trading partner of Energy Earth Public Company Limited (“EARTH”), assisted or facilitated EARTH’s seven ex-directors and ex