channels such as through publication on the websites. Information in the summary portion of the fund/trust shall be revised to make it concise and easy to understand. A summary of cash flow which the

.  “SEC welcomes inputs from stakeholders as they can help us better understand the issues, obstacles and necessities of business operators, and subsequently address such matters appropriately. We support

notification for interested parties to study it in detail. SEC is pleased to give advice for those who are interested to operate business from now in order to make them understand standards in each aspect. This

for the audit firms to recruit and retain staff • Skilled non-CPAs professional resources in demand, including forensic experts • Offshoring of services: noted by a call participant as currently not too

INDEPENDENT AUDIT INSPECTION ACTIVITIES REPORT 2020 SECURITIES AND EXCHANGE COMMISSION, THAILAND Contents Executive Summary 01 04 08 15 28 58 62 70 47 Quality Assurance Review Panel Activities for Enhancing Financial Reporting Quality Summary of Audit Inspection Results A. Firm-Level B. Engagement-Level Root Cause Analysis Framework and Focuses in 2021 Essential Statistics Auditing Landscape in Thailand Executive Summary Over the past year, the Thai capital market experienced tremendous volatili...

investors to better understand the Company and its subsidiaries’ 1st quarter of 2018 reviewed financial statements. An Analysis of Performance * Analysis of Income The Company and its subsidiaries recorded

investors to better understand the Company and its subsidiaries’ 1st quarter of 2019 reviewed financial statements. An Analysis of Performance * Analysis of Income The Company and its subsidiaries recorded

investors to better understand the Company and its subsidiaries’ 2nd quarter of 2019 reviewed financial statements. An Analysis of Performance * Analysis of Income The Company and its subsidiaries recorded

investors to better understand the Company and its subsidiaries’ 2nd quarter of 2018 reviewed financial statements. An Analysis of Performance * Analysis of Income The Company and its subsidiaries recorded

investors to better understand the Company and its subsidiaries’ 3rd quarter of 2018 reviewed financial statements. An Analysis of Performance * Analysis of Income The Company and its subsidiaries recorded