member jurisdictions, which emphasizes the independence from the accounting profession of regulatory body. The Principle was aimed at providing a guideline for IOSCO members to implement their supervisory
) Ethical requirement (ER): Compliance in this area was found insufficient in some firms, such as inadequate independence compliance testing due to the findings on incomplete identification of related parties
directors? independence; 2) CSR in process: operating normal course of business with social and environmental responsibility while balancing stakeholder needs; 3) Anti-corruption in practice: being a role
this goal in the future."________________________* Consisting of (1) allowing personnel to dress according to the gender identity or sexuality of a person, (2) arranging areas suitable for the number
พฤศจิกายน 2562 ______________________ *แนวทางการใช้ดิจิทัลไอดีสำหรับประเทศไทย – การยืนยันตัวตน เลขที่ ขมธอ. 20-2561 (Digital Identity Guideline for Thailand – Authentication)
Companies and Derivatives Intermediaries dated 6 September 2013.** According to the Electronic Transactions Development Agency (ETDA)’s recommendation on Digital Identity Guideline for Thailand
support securities regulators to tackle new challenges and risks. The second FSAP included the assessment of the SEC’s roles and responsibilities regarding transparency, independence, rulemaking procedures
be a qualified person with independence, objectivity and required competency; (3) Update the requirements per current standards and guidelines to be in alignment with international standards and other
ratio) 7 : 1 6 : 1 * ) 12 5. KPMG 2564 Big 4 Independence testing 6. KPMG 2564 Big 4 1 13 7. KPMG 2564* Big 4 (Listed company /partner) 22 2.84 * / portfolio allocation 2 108 / KPMG 2564 54
(staff/ partner ratio) 19 : 1 25 : 1 (staff/ manager ratio) 3 : 1 6 : 1 * ) 11 5. EY 2563 - 2564 Big 4 Independence testing 6. EY 2563 Big 4 1 12 7. EY 2563* Big 4 (Listed company /partner) 3.983 2.84