deduced that these shortcomings are caused by two major factors: the shortage of qualified audit personnel and the inability to react to changes of professional standards. This shortage of human resources
relevant rules and regulations and professional ethics and standards, which is administered by an association or a training institute, for a period of time not exceeding two years on the date of submission
; (5) Having passed the fundamental knowledge examination on the subjects of securities and exchange laws, the relevant rules and regulations and professional ethics and standards, which is administered
investments on the basis of integrity and prudence, exercise their knowledge and expertise as professional to ensure the full protection of investors’ interest, as well as provide proper and sufficient
basis of integrity and prudence, exercise their knowledge and expertise as professional to ensure the full protection of investors’ interest, as well as provide proper and sufficient information
prudence, exercise their knowledge and expertise as professional to ensure the full protection of investors’ interest, as well as provide proper and sufficient information disclosure to investors. It is thus
establish transparent and fair membership criteria, which shall focus on the suitability, financial status, performances, readiness, capability and professional codes of ethics of the applicants. Clause 15 A
services 51 69 55 8% (20%) 166 177 7% Gross profit 105 245 186 77% (24%) 310 502 62% Gross profit margin 67% 78% 77% 10% (1%) 65% 74% 9% Note: VSPP and others include Combine Heat and Power Producing Company
%) 10% 395 600 52% EBT 8 35 (28) (180%) (449%) 7 167 2182% % QoQ % YoY % YoY2Q17 9M16 9M173Q17(Unit: Bt.mn) 3Q16 Note: 1 includes gain (loss) from foreign exchange rate, professional fees in relation to M