Investor Return – Mind the Gap ©2015 Morningstar, Inc. All rights reserved. Kittikun Tanaratpattanakit Investor Return – Mind the Gap Agenda 2 gBackground g The Real Test is Whether Investors Succeed

financial statements contain material misstatements, the auditor will ask the client to adjust the financial statements before issuing the final version to the financial statements users. Corporate governance

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paid per share of GLOW at the rate of THB 1.608 per share. In addition, under the Amendment to the SPA dated 8 March 2019, GPSC and the Seller have agreed to adjust the purchase price from THB 94.892 per

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also with its spirit. Engendering such a culture requires a whole- of-government effort to encourage firms to understand the business case for sound corporate governance. One participant pointed out that

for the audit firms to recruit and retain staff • Skilled non-CPAs professional resources in demand, including forensic experts • Offshoring of services: noted by a call participant as currently not too

SEC (Dec 2014) 6 Source: 2015 Investment Company Fact Book. Investment Company Institute. 2015 In the US, investor preference towards lower-cost funds makes the asset-weighted fees at the industry level

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to undertake securities business in the category of securities dealing; “counter trader” means a person who trade securities with securities company; “client” means a counter trader which is not a