……................ working for ……..(NAME OF AUDIT FIRM)......, wish to apply for an approval of the SEC Office to be an auditor of businesses under the Securities and Exchange Act B.E. 2535 (1992) and the Trust for

trade shares of SMEs and startups. SEC will hold a meeting with the “SME Startup PE VC” panel to discuss details of the criteria on 19 December 2019. 3.     Improved rules: To keep fund mobilization

audit firms and the auditors have improved significantly on the overall audit quality and on each element of their firm-level quality control systems, compared to the results from the first-cycle audit

Questionnaire No. Particulars Firm's Reference /Guidance Notes Description 1 Does the audit firm design and implement the risk assesment process that includes the identification of quality objectives

Q1’19 market share of 27.9% increased by 290 bps QoQ, leaving 900 bps gap to the 2nd player. - Gross margin improved 270 bps YoY to 34.8% in Q1’19 mainly contributed by the performance of Fitness First

Slide 1 Geopolitical Risk and Firm Value: Evidence from Emerging Markets SEC Capital Market Symposium 2023 29th November 2023 Sasin Pringpong Sakkakom Maneenop Anutchanat Jaroenjitrkam Disclaimer

Assurance Review Panel (“QARP”) 5 02 Activities for enhancing audit quality 10 03 Summary of inspection results 15 A. Firm level 16 B. Engagement level 28 04 Root cause analysis 38 05 Our focus for 2015 41 06

SUBSIDIES SEC Classification : ใชภ้ายใน (Internal) ANALYST FOLLOWING • He & Tian (2013): Analysts make a firm forego valuable long-term investments to meet short-term targets. • Lee & Mo (2020): Earnings

Certification of audit firm leader Date……..Month………….Year………… Dear Secretary – General of the Securities and Exchange Commission I, Mr./Mrs./Miss………………………………………………….… (leader’s name), the leader of

robust Fit Fast Firm project (OSP’s cost saving program), which continued to drive further margin improvement through product formulation optimization, lower key raw material prices, higher supply chain