Reporting Standard No. 11 (Revised 2009) – Construction Contracts, and the Financial Reporting Standard No. 24 (Revised 2012) – Related Party Disclosures. Later, T submitted the rectified and audited
submitted the rectified annual registration statement for the year 2014 (Form 56-1, 2014) on June 10, 2015 which was not within the period specified by the Capital Market Supervisory Board. SEC Act S.56
qualified auditor as specified in the notification of the Capital Market Supervisory Board. The rectified financial statements for Q3/2014 were later filed with the SET and the SEC Office on January 20, 2015
order and control STARK to issue rectified financial statement, but he neglected his duties and consented to the falsification of STARK and its subsidiaries’ financial statements. Moreover, Mr. Prakorn
auditors were unable to express opinions due to limitation on scope of audit imposed by the companies? managements. AIE and AI must submit to the SEC and publicly disclose the rectified and audited 2014
first three quarters of 2016. The company must also submit to the SEC and publicly disclose the financial statements which have been rectified and audited by the auditor promptly. Earlier, CHUO's auditor
and adverse conclusion along with 2012 financial statements due to limitation on scope of audit imposed by its management. PRO is required to file with the SEC and publicly disclose the rectified and
on scope of audit imposed by the companies’ managements. AIE and AI must submit to the SEC and publicly disclose the rectified and audited 2014 financial statements by May 27, 2015. AIE was also
for two consecutive years, they will be charged additional fees until the situation is rectified. Additional fees are calculated based on the length of time in breach and the size of the shortfall in
expense over earned premium moreover increased from 58.1 % in the same period last year to 63.5% this year because the term and condition of compulsory motor policies had been adjusted in accordance with