.................................................................................................07 Summary of Audit Inspection Results A. Firm-Level...........................................................................................................10 B. Engagement-Level
Reporting Standards 9 – Financial Instruments Thai Financial Reporting Standards 16 – Leases Training sessions to prepare directors, high-level executives, and auditors for the Personal Data Protection Act
capital market and its position in the region as a preferred capital market venue; 4.2 Promoting good governance and high standards as an integral part of business of issuers, securities companies and
asset rules, investment rules with higher level of diversification and reclassifications of funds to better reflect investment risks on the basis of exposure to net asset value instead of investment value
regulatory concern, both global & national level Responding to climate change focus Growing institutional and retail investors interest Shifting consumer preferences and embedding in business increasing global
-risk or complex products, i.e., derivatives, high-risk or complex of debt securities and mutual funds 1 Obtained a bachelor’s degree. ✓ ✓ ✓ 2 Passed Level 1 or higher of the Certified Investment and
strengthening the securities industry and lifting the level of the Thai capital market to international standards by taking into account risk management capability that responds swiftly to threats and providing
market Moderate to high exposure to the capital market Low to moderate exposure to the capital market Low exposure to the capital market Figure 1: The firm-level inspection results, categorized by risk
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
institutional investors into 12 high-level principles, six for obligations in relation to internal governance and six concerning their external role as investors. For each of these principles, the ICGN provides