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

potential investments before committing. • Motivated to research the range of investments incorporated in investment products in order to make both a financial and ethical decision on their suitability

Assigned weights (%) 1st inspection cycle 2nd inspection cycle 1 2 4 6 5 3 Ethical requirements Client acceptance and continuance Human resources Engagement performance Monitoring 20 20 20 In de pe nd en t

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

role and pursue the following governance outcomes: (1)  competitiveness and performance with long-term perspective; ​(2) ethical and responsible business;  ​(3) good corporate citizenship; and  (4

Accountancy, Chulalongkorn University • President, Thailand Accounting Association • Ethical Standard Committee, Federation of Accounting Professions of Thailand under the Royal Patronage of His Majesty the

for quality within the firm” and “human resources” elements, as compared to the results from the 2 or 1 cycle. Meanwhile, the “ethical requirements”, an element of observations and further improvement

discuss new developments in the international accounting and auditing standards, as well as professional code of conducts and other ethical requirements, and to share their practical experiences both among

governance outcomes:   1. competitiveness and performance with long-term perspective; 2. ethical and responsible business; 3. good corporate citizenship; and ​4. corporate resilience