27 The REIT manager shall prepare its financial statement in accordance with financial reporting standards as stipulated by the law on accounting profession 2 and submit such financial statement to the
, 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...
escalate competition among AMCs. This provides opportunity for small to medium size players to bid and increase their competitiveness. However, BAM still remains major player in secured loans market. (as of
different from carry out a business cause of the securities company such as access risk integrity risk that escalate because of the operation of the outsourcing. Therefore, IT outsourcing have an objective
IT outsourcing may cause a risk to the securities company in various means different from carry out a business cause of the securities company such as access risk integrity risk that escalate because
still in downturn from the trade war between USA and China that continues to escalate as well as unclear situation of BREXIT. Thailand economy continues to slow down from the previous quarter, contributed
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
delegate its duty to other persons except where: (1) the trust instrument provides otherwise; (2) it is a transaction that is not personal in nature and needs no capability of trustee’s profession; (3) it is