also be on commercial banks’ asset quality and fee income as payment transactions are increasingly conducted via PromptPay service. All of these factors will pose a challenge for commercial banks seeking

customers. In this quarter, notable activities held for this group of customers included THE PREMIER Stock Challenge, where they were equipped with investment knowledge from experts of various fields and also

liquidity in the banking system. For the outlook of commercial banks during the remainder of 2019, a major challenge could lie in the delayed recovery of economic activity in several sectors, which may in

skills involved. Combined with the fact that investing in individual stocks is risky while portfolio investing offers more stable returns through diversification, this challenge makes investment vehicles

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

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...

Activity Report 61En INDEPENDENT AUDIT INSPECTION ACTIVITIES REPORT 2018 INDEPENDENT AUDIT INSPECTION ACTIVITIES REPORT 2018 Executive Summary....................................................................................02 Quality Assurance Review Panel........................................03 Activities for Enhancing Financial Reporting Quality.................................................................................................07 Summary of Audit Inspection Results A. Firm-Le...

- Translation - Tender Offer for Securities (Form 247-4) Of Glow Energy Public Company Limited By Global Power Synergy Public Company Limited (The Tender Offeror) The Siam Commercial Bank Public Company Limited And Phatra Securities Public Company Limited (Tender Offer Preparers) Phatra Securities Public Company Limited (Tender Offer Agent) “This English language translation of the Tender Offer has been prepared solely for the convenience of the foreign shareholders of Glow Energy Public Company...

increase from the previous inspection cycle by six percent. These facts suggested that retention of competent and capable staff is always a challenge for the audit firms. Over the years, most audit firms

provision of such enforcement mechanisms is a key responsibility of legislators and regulators. There is some risk that a legal system which enables any investor to challenge corporate activity in the courts