auditors.Earlier, auditors gave qualified opinions on the said companies? financial statements after concluded that those financial statements did not comply with the generally accepted accounting principles. The
, he is a member of the Financial Institution Policy Committee (FIPC), the Bank of Thailand. Mrs. Varunee Pridanonda earned a Bachelor of Accountancy in Accounting (with Honors), Chulalongkorn
and experiences among experts to keep up with development of accounting principles having effect on financial information disclosure. Vorapol Socatiyanurak, SEC Secretary-General said that the seminar
provide bookkeeping or any services which affects its independence to the company or its subsidiaries for which the applicant is the auditor; 6. The engagement performance and responsibilities of the
influence on the applicant’s giving of opinions are not employee or worker of the company or its subsidiaries for which the applicant is the auditor; 5. The audit firm does not provide bookkeeping or any
to the accounting standards as specified by a professional institution approved by relevant government authorities and in accordance with additional regulations specified in the notification of the SEC.
: Clause 1. The following Notifications shall be repealed: (1) Notification of the Securities and Exchange Commission Re: Requirements relating to Accounting of Securities Company dated 18 May 1992; (2
. Clause 3 The preparation and disclosure of information in the financial statements shall comply with the accounting standards specified by the Law on Accounting. 2 In cases where the preparation or
both accounting periods, as the financial statements were not in conformity with the generally accepted accounting standards in these following items:1. YNP?s records on the allowance for doubtful