INDEPENDENT AUDIT INSPECTION ACTIVITIES REPORT 2020 SECURITIES AND EXCHANGE COMMISSION, THAILAND Contents Executive Summary 01 04 08 15 28 58 62 70 47 Quality Assurance Review Panel Activities for Enhancing Financial Reporting Quality Summary of Audit Inspection Results A. Firm-Level B. Engagement-Level Root Cause Analysis Framework and Focuses in 2021 Essential Statistics Auditing Landscape in Thailand Executive Summary Over the past year, the Thai capital market experienced tremendous volatili...

and reliable details of business plans, products, platforms or working team. The SEC therefore strongly urges the interested public to become fully aware of the related risks, and contact properly

listed companies so that the financial reporting is reliable, of good quality from the very beginning, and meets the objectives.  SEC, as one of the stakeholders in financial reporting system, will apply

standards. This is to ensure that the financial statements of all businesses raising fund in the capital market audited by qualified capital market auditors will be of good quality, accurate, reliable and

Following a tip from a reliable source and SEC’s further inspection, SEC finds that Devere & Partners and Mr. Ian Mcintyre had operated securities brokerage and investment advisory businesses

reliable and clearly specified. Advertisements must also align with other relevant requirements such as those for marketing promotions and deduction related to advertising expenses. Additionally, the issuer

digital technology to provide efficient and reliable services that meet stakeholders' expectations. Get to Know Us Strategic Plan Toward International Excellence https://www.sec.or.th/EN/Pages/AboutUs

also a team of knowledgeable and competent engagement partner and audit staff working together under a reliable audit quality control system of the audit firm.  As such, the auditing must be carried out

, reliable and efficient operating system to support an intermediary ’s business continuously in order that [i] the intermediary would be able to provide services for the best interests of a client , and [ii

. Consequentially, once the facts and other details relating to the Transaction are definite to a certain extent, after the execution of the Share Tender Agreement with DTV, the Company hereby informs you of the