prepared incorrect accounts with intention to deceive others about those fraudulent actions, violated Sections 307, 308, 311 in conjunction with Section 313, and Section 312(2)(3) of the Securities and

advisor to deceive the SEC about the true value of the hotel as recorded in the accounts. Furthermore, it was found that they fabricated the accounts to mislead the company's auditor into believing that the

deceive any person, and submitting or disclosing false financial statements for the year 2023 and annual registration statements (Form 56-1 One Report) containing false financial statements information. The

inconsistent with the facts to deceive other persons. He committed a fraud by misappropriating IEC assets through a purchase transaction of 75% of IEC Sakaeo 1 Co., Ltd. (SK1) shares at the amount of 345 million

damage to International Engineering Public Company Limited (IEC) and arranged or allowed preparation of the company's accounting records to be inaccurate and inconsistent with the facts to deceive

the facts to deceive other persons. Mr. Bhusana Committed a fraud by misappropriating IEC assets through a purchase transaction of 75% of IEC Sakaeo 1 Co., Ltd. (SK1) shares at the amount of 345 million

damage to International Engineering Public Company Limited (IEC) and arranged or allowed preparation of the company's accounting records to be inaccurate and inconsistent with the facts to deceive

the facts to deceive other persons. Mr. Bhusana Committed a fraud by misappropriating IEC assets through a purchase transaction of 75% of IEC Sakaeo 1 Co., Ltd. (SK1) shares at the amount of 345 million

inconsistent with the facts to deceive other persons. He committed a fraud by misappropriating money of Nongree Power Plants Company Limited (a 100-percent subsidiary of IEC) through a contract with Energy

allowed preparation of the company's accounting records to be inaccurate and inconsistent with the facts to deceive other persons. Mr. Bhusana committed a fraud by misappropriating money of Nongree