engagement competently If yes, how this decision is reached and whether it is documented. Does the firm specify conditions that require evaluation of a specific client or engagement, obtaining relevant
); • unfamiliar systems and in-house expertise to assess them; • understanding and evaluation of controls on complex systems; and • effect of Internet and e-commerce. 2 How is firm dealing with greater use of
evaluation will be an effective tool and have no impact on the partner’s morale and sentiment. towards the organizational culture. Should they prioritize the direction of policies and procedures that expresses
investment advice or investor contact. Following the complaint lodged by client and examination report of CIMB Thai Bank PCL, the SEC further probed into the case and found that the bank officers who were not
core objective of building a robust foundation for the financial reporting ecosystem, with a special focus on extending the efforts in promoting stakeholders’ better understanding of their roles and the
control system at the firm level and the individual engagement level, the SEC encourages all stakeholders to attain a better understanding and awareness of their roles within the ecosystem, from the
of Business Development, the Ministry of Commerce, were able to clarify and create better understanding of the application and the spirit of the relating Acts and regulations made thereunder
of Business Development, the Ministry of Commerce, were able to clarify and create better understanding of the application and the spirit of the relating Acts and regulations made thereunder
rules to facilitate issuance of Green Bond, Social Bond or Sustainability Bond and provided the issuers with clearer understanding of the guidelines on the issuance and disclosure requirements, as follows
Bangkok, September 18, 2014 ? The SEC imposed additional requirements on new principle valuers for transactions in capital market that they must pass examination and be interviewed by the SEC. The