established by the IFAC shall apply; (2) having certified public accountants whose licenses are still valid or are not currently suspended nor revoked by the ethical standards committee under the law governing

examines operation of securities company.  Investors can count on securities companies as they comply with ethical business conducts with a view to building Thai capital market as a truly effective

Thai capital market.?Adopting the global trend of ethical and responsible investment management and protection of clients? interest, the I Code consists of seven principles, two of which have already

to ensure compliance of its business conduct with ethical and professional standards of the industry. ?Securities firms are doing business based upon clients? trust and confidence. Any breach of

กำหนดด้านจรรยาบรรณที่เกี่ยวข้อง (Ethical requirements: ER) พบว่าสำนักงานสอบบัญชีบางแห่งปฏิบัติตามข้อกำหนดด้านจรรยาบรรณยังไม่เพียงพอและเหมาะสมหลายด้าน เช่น กระบวนการตรวจสอบความเป็นอิสระไม่เพียงพอ โดยพบ

securities for herself or others, (4) interferance with the client's asset by withdrawing and transfering the client's securities, and (5) breach of ethical and professional code of conduct prescribed by the

, and (5) breach of ethical and professional code of conduct prescribed by the Association of Thai Securities Companies (ASCO)1. The SEC therefore revoked the approval of Auracha as securities investment

accountants whose licenses are still valid or are not currently suspended or revoked by the Ethical Standards Committee under the Law on Accounting Professions, and having assistant auditors who have minimum

จรรยาบรรณที่เกี่ยวข้อง (Relevant Ethical Requirements) 15 ดีมาก (1) ดีมาก (1) 3 การตอบรับงานและการคงไว้ซึ่งความสัมพันธ์กับลูกค้าและ งานแต่ละงาน (Acceptance and Continuance of Client Relationships and

elements in TSQC 1, as follows: (1) Leadership Responsibilities for Quality within the Firm (2) Relevant Ethical Requirements (3) Acceptance and Continuance of the Client Relationship and Specific