(staff/ partner ratio) 19 : 1 25 : 1 (staff/ manager ratio) 3 : 1 6 : 1 * ) 11 5. EY 2563 - 2564 Big 4 Independence testing 6. EY 2563 Big 4 1 12 7. EY 2563* Big 4 (Listed company /partner) 3.983 2.84
- AQIs 4. * 2565 Non-Big 4 Local firms International firms (staff/ partner ratio) 9 : 1 9 : 1 12 : 1 (staff/ manager ratio) 7 : 1 8 : 1 6 : 1 * ) - 11 - 5. 2565 Non-Big 4 Independence testing 6. 2565 Non
and at the same time they were the ones the compliance unit filed monitoring report with. As a result, the compliance unit was lacked of independence in performing its duties. In this regard, the SEC
control and credibility of financial reports. The sufficiency of internal control system includes having in place (1) clear scope of authority and approval procedures in writing, (2) independence of core
. The SEC has continued its policies to improve good corporate governance among listed companies with more emphasis on (1) information disclosure in the annual reports, (2) increasing independence and
be a qualified person with independence, objectivity and required competency; (3) Update the requirements per current standards and guidelines to be in alignment with international standards and other
support securities regulators to tackle new challenges and risks. The second FSAP included the assessment of the SEC’s roles and responsibilities regarding transparency, independence, rulemaking procedures
more transparent and reliable.?The SEC has been a member of IFIAR since September 2010. To be accepted as an IFIAR member, an audit oversight authority must demonstrate its independence from audit
investors, are expected in mid-2019.For the next three years, the SEC strategic plan will continue to focus on expanding the public access to financial planning services to create long-term financial freedom