cost of sales being the most frequently recurring themes. Many different factors may have led to such persistent deficiencies of some audit firms and auditors. This includes insufficient involvement of
out activities to enhance the quality of the financial reporting system. These included strengthening proficiency of all stakeholders in the financial report preparation process by promoting a better
landscape of the capital market. In 2019, the SEC initiated to revisit the whole legislative structure regarding the supervision of auditing professions in Thailand for the first time to enhance the
, held a joint meeting to discuss and exchange views on strategies for promoting, developing, and supervising digital assets, including the involvement of the government, the Thai Digital Asset
-Pacific. At home in Europe, across the globe and also here in Thailand, the EU will continue to empower women for active involvement in civil and political decision-making, to eliminate all forms of
involvement of the partner and EQCR in reviewing the workpaper or establishing a process for seeking consultation on difficult or contentious matters about the financial reporting standards. Opinions of
concerning the amendments to the IPO approval regulations in the part of the issuer’s qualification of non-involvement in any illegal business. The essences of the amendments are as follows: (1) Revising
EQCRs Adequate involvement of engagement partners and EQCR would enhance the quality of the audits because engagement partners and EQCRs have more working experiences than audit assistants and therefore
of the SEC’s efforts to enhance a well-balanced financial reporting ecosystem and the quality of financial reports in the capital market, thus fulfilling our mission to develop the Thai capital market
presence in the international arena and enhance competitiveness and opportunities of business operators and participants in the Thai capital market. The hosting opportunity would also help to enhance the