their profession duties with loyalty* by making unauthorized investment without client’s permission, and order or consent on making fake documents. While {B} failed to properly discharge his

the 11 investment consultants were deemed a failure to perform duties or provide services honestly as they sought to gain personal benefits from investors through their job operation, or a violation of

• Vice President and Chairman of the Accounting Profession Committee on Auditing, Thailand Federation of Accounting Professions under the Royal Patronage of His Majesty the King • Independent Director

University and a Barrister at Law from the Thai Bar Association. He is well-recognized for his expertise within the legal profession. Prior to taking office as Chairman of the SEC board, he served in several

professional body responsible for Thai accounting and auditing standards, and for managing their convergence to international standards. Together with the SEC, they also oversee the audit profession. 1 The SEC

role of a facilitator for the development of business entities and the public accountancy profession. The mission of ACRA is to provide a responsive and trusted regulatory environment for businesses and

Waterhouse Co., Ltd. • Member, Board of Governors, Stock Exchange of Thailand • Academic Member, Accounting Profession Supervision Council, Ministry of Commerce • President, Institute of Certified Accountants

the deficiencies found at both levels are a result of a few factors, such as shortage of human resource within the profession, improper job assignment, an audit planning that failed to respond to

and trailers from associate company amount of 12 million baht and gain on transfer of assets of about 5 million baht but this year had no such income. The administrative expenses increased approximately

1.42 million Baht. Because other income decreased by 17.81 million Baht due to the last year had income from rental trucks and trailers from associate company amount of 12 million Baht and gain on