Mr. Saran Lertchareonwongsa Mr. Saran Lertchareonwongsa rendered assistance and support for Mr. Bhusana Premanode and Mr. Chanchai Khemvichien arranged or allowed preparation of International

held by the Company to Big C Retail Holding Company Limited (“Big C Retail”) at THB 180.00 per share, which is the agreed price between the Company and Big C Retail, and is also higher than the 30-day

of useful insights with auditors. In 2019, the SEC organized meetings to discuss significant matters and visited audit firms, both big audit firms and Thai audit firms, to exchange knowledge and

Enron’s accounting scandal and the demise of its audit firm, ‘Andersen’, Barton (2005) found that clients who were more attracted to investors’ attention moved from Andersen sooner to other Big 5 at that

November 11, 2014 Charin, then PAP independent director, arranged a sale of 147,000 PAP shares in which he had a stake held in the trading account of another person. In so doing, he took advantage of the non

remuneration, tax penalty, and accounts receivable previously recorded as stock under consignment in 2011 and subsequently re-arranged to sale transactions in 2012. The SEC, therefore, has instructed TUCC to

sales transactions in cash, executive remuneration, tax penalty, and accounts receivable previously recorded as stock under consignment in 2011 and subsequently re-arranged to sale transactions in 2012

against RAM documents arranged for RAM by arranging for RAM to sell its acquired shares of Kiatnakin Bank Public Company Limited (“KKP”) to his related persons at a price significantly lower than the market

Mr. Bhusana Premanode In February 2016, Mr. Bhusana Premanode jointly with Mr. Chanchai Khemvichien arranged or allowed preparation of International Engineering Public Company Limited (IEC)'s

Mr. Chanchai Khemvichien Mr. Chanchai Khemvichien jointly with Mr. Bhusana Premanode arranged or allowed preparation of International Engineering Public Company Limited (IEC)'s accounting