, there are definite costs associated with inefficient investing during retirement. This cost can be attributed to the “return drag” associated with paying taxes versus delaying payment. The difference in

emphasis on, and strive to improve, the quality control in every element on a continued basis. This will help to promote audit quality and build trustworthiness of the financial reporting system of the Thai

. The SEC Office shall publish the names of the trustees approved to undertake trust business. SECTION 56 Where it is necessary to maintain integrity or trustworthiness of the system of trust business

or trustworthiness of the system of trust business, the SEC shall have the power to specify conditions for undertaking trust business. In cases where there has been a change in the necessary

trustees approved to undertake trust business. SECTION 56 Where it is necessary to maintain integrity or trustworthiness of the system of trust business, the SEC shall have the power to specify conditions

mechanism for supervising relevant service providers has also been established to create trustworthiness and increased security. 4 Rules and Regulations Key Points 5. Securities and Exchange Act (No. 6) B.E

or a controlling person of the applicant under Section 17 shall have the qualifications and shall not have characteristics indicating the lack of appropriateness in respect of trustworthiness in

clients’ management, especially in terms of their trustworthiness; Insufficient documentation of detailed responses to the engagement risk assessments before accepting new clients; and Issuance of

Section 17 shall have the qualifications and shall not have characteristics indicating the lack of appropriateness in respect of trustworthiness in managing business whose offering of digital tokens is made

Activity report 2015 En INDEPENDENT AUDIT INSPECTION ACTIVITIES REPORT 2015 INDEPENDENT AUDIT INSPECTION ACTIVITIES REPORT 2015 Contents Executive Summary ....................................................... Quality Assurance Review Panel ................................... Activities for Enhancing Audit Quality ............................ Summary of Audit Inspection Results A. Firm Level ............................................................ B. Engagement Level ..........................