entrust a reliable person to handle the document keeping task on his or her behalf, but the legal liabilities remain with the company secretary. Q: Is it permissible for the chairperson to authorize a
opinions and information contained herein have been obtained or derived from sources believed to be reliable, but Research Department cannot guarantee its accuracy and completeness, and that of the opinions
the accounting preparation under (2) or the personnel in Accounting of the applicant has knowledge and understanding of the accounting system of the applicant, and such person has worked in Accounting
who have suitable knowledge and ability for the duty; (2) Disclosure of information that is necessary for making investment decision to the client including investment risk, fees or expenses, conflict
reliable information, documents or referenced evidence in making investment decision; (4) Potential investment risks are managed when making investment decision. The investment shall be done reasonably and
financial reporting standards training sessions or knowledge and experience-sharing sessions on accounting methods and relevant procedures by accounting experts from each industry. - 11 - Elevate auditors
experts on difficult or contentious matters, and regularly building team members’ knowledge and capabilities. Quality control system in engagement performance is the crucial element to provide the audit
reliable agency or institution. If such information in English has been prepared jointly by the applicant, the applicant shall certify that the substance of the information which has been prepared is
exercise due care in designating engagement with complexity or requires specific technical knowledge to the appropriate partners and divisions. - Some firms have rendered policies to not accepting new
more information, please contact us at: Securities and Exchange Commission,Thailand 333/3 Vibhavadi-Rangsit Road, Chomphon, Chatuchak, Bangkok 10900, Thailand Tel : +66 2 263 6082 or +66 2 263 6218 e