notification for interested parties to study it in detail. SEC is pleased to give advice for those who are interested to operate business from now in order to make them understand standards in each aspect. This
and understand the structure, roles, duties and responsibilities of each unit in the organisation. In this regard, units should be arranged in accordance with such organisational chart. 2. There should
Baht 10.54% because of, In 2019, reversal of Estimate from Prosecuted Cases and Resulting in increased tax expenses from the previous year. Please be informed accordingly. Yours sincerely, (Ms.Jantamat
retirement savings more than the minimum estimate of 3 million baht**.” The SEC has therefore proposed guidelines for amending the Provident Fund Act B.E. 2530 (1987) to increase PVD efficiency in
of these items. Auditors failed to understand their clients’ businesses, and thus not realizing that the revenue recognition methods used by their clients were inappropriate. For instance, an audit
affect the issuer’s utilization of the assets. With regard to any material plans to construct, expand or improve facilities, describe the nature of and reason for the plan, an estimate of the amount of
affected, or could materially affect, the company’s operations. Also disclose any significant components of revenues and expenses that are necessary to understand the issuer’s results of operations. B
expenses that are necessary to understand the issuer’s results of operations. B. Liquidity and Capital Resources 1. Provide information about the issuer’s short-term and long-term liquidity, i.e., its
involved in preparing financial reports understand their roles and responsibilities relevant to the quality of the financial reports. Due to the in-depth understanding of both the nature of their business