Thailand: (1) being allowed to perform audit work under foreign law or rule; (2) being affiliated with an audit firm that has an audit quality control system and the required number of personnel; (3) meeting

) Certificate of Juristic Person Registration or Incorporation Document of Audit Firm with which the Applicant is Affiliated and Shareholders’ List Original: 0 copy Photocopy: 1 copy Remark: Sign to certify on

26.80 million. OLD Policy on allowance for obsolete inventories Considering inventories that are 5 years or older and considering the inventories. The net realizable value is the amount for which an asset

were:  Cost of goods sold was Baht 15.21 million, increasing of 130.8% due to lots of new book titles book published and increased in numbers of provision of obsolete stocks.  Selling and

upon the SEC Office’s request. I allow and will facilitate the SEC Office’s inspection of audit quality of my own work and audit quality control system of the audit firm, both before and throughout the

three years; (4 ) ​a profi l e and relevant details of the audit firm; (5 ) a certification and consent letter of the audit firm (Form 61-2);                             Period of Approval Validity : not

million, increased by 3.2% mainly due to writing off the obsolete finished goods. As a result, the company reported net loss of Baht 8.1 million compared with a profit of Baht 6.6 million in the same

to Baht 34.47 million. The Company has changed its policy on allowance for diminution in value of deteriorated and moving products as follows: OLD Policy on allowance for obsolete inventories

AQIs ) 1 % 2564 2563 1 (Leadership Responsibilities for Quality within the Firm) ( ) (1) 2 (Relevant Ethical Requirements) ( ) (3) 3 (Acceptance and Continuance of Client Relationships and Specific

2562 1 (Leadership Responsibilities for Quality within the Firm) ( ) (2) 2 (Relevant Ethical Requirements) ( ) ( ) 3 (Acceptance and Continuance of Client Relationships and Specific Engagements) (1) (3