. At present, the EU is considering recognizing Thailand’s auditor regulation system as equivalent in the EU. This recognition will enable EU Member states to rely on the supervisory work of Thailand
whether or not the company (and its management) have complied and, if not, the extent of, and reasons for, non-compliance. (i) Governments in each country should adopt measures to ensure the independence
changing of the Labor Protection Act, the Company has additional long-term employee benefit liabilities of Baht 26 million by recognizing as expenses in profit and loss of the current year. 6. The income tax
services decreased 11% in line with the decrease in revenue from sales and services. Distribution costs and administrative expenses decreased by 19% due as a result of recognizing the provision of Baht
operating results changed over 20%, main variances are as follows: 1. Revenue from sales and services increase from the same period of previous year by Baht 782.9 million or 3,028% due to recognizing sales of
and three practitioner members. To maintain the independence of the QARP and their opinions, the SEC requires that the number of the attending non-practitioner members in each session be greater than
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
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
ratio) 7 : 1 6 : 1 * ) 12 5. KPMG 2564 Big 4 Independence testing 6. KPMG 2564 Big 4 1 13 7. KPMG 2564* Big 4 (Listed company /partner) 22 2.84 * / portfolio allocation 2 108 / KPMG 2564 54
(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