, Thailand, at the Summit Conference of Domestic Credit Rating Agencies, Bangkok, May 15, 2008 CFA: A Global Passport to the Investment Profession by Mr. Thirachai Phuvanatnaranubala, Secretary-General

Waterhouse Co., Ltd. • Member, Board of Governors, Stock Exchange of Thailand • Academic Member, Accounting Profession Supervision Council, Ministry of Commerce • President, Institute of Certified Accountants

Activity Report 2016_En INDEPENDENT AUDIT INSPECTION ACTIVITIES REPORT 2016 INDEPENDENT AUDIT INSPECTION ACTIVITIES REPORT 2016 Executive Summary...................02 Quality Assurance Review Panel................04 Activities for Enhancing Audit Quality...................05 Summary of Audit Inspection Results A. Firm Level...................08 B. Engagement Level...........................28 Root Cause Analysis...................42 Framework and Focuses in 2017...................44 Essential St...

and effective oversight of the accounting and audit profession. (ii) Securities commissions and stock exchanges should require listed companies to disclose on a timely basis any change of auditors and

of audit firms has been an ongoing challenge, as a result of high turnover rates, coupling with low interests in this profession. With this concern in mind, the SEC and the Association of Chartered

director. The executive director is authorised to determine, alter the conditions and details regarding the issuance and offer of each types of debentures in each time; to undertake any further necessary

scope of power of the executive director. The executive director is authorised to determine, alter the conditions and details regarding the issuance and offer of each types of debentures in each time; to

Accounting Professions under the Royal Patronage of His Majesty the King • Vice President and Chairman of the Accounting Profession Committee on Auditing, the Federation of Accounting Professions under the

, 2019. Furthermore, the Board of Director of the Company has passed the resolution to confer power to determine, alter the date, time, and venue of the 2019 Annual General Meeting of Shareholders; to

Impact Figure 1 Climate-Related risks, opportunities, and financial impact Scenario analysis: a tool for forward-looking disclosure 33 • Explore alternatives that may significantly alter the basis for