firms and the audit work quality of listed companies.Senior Assistant Secretary-General Prakid Punyashthiti said: ?The overall results of the second-cycle inspection show continued improvement in the work

knowledge and understanding of accounting principles, specified expertise, and regular skill improvement in their respective fields. Concurrently, the IPO and PO issuers would be required to disclose

Thailand Education • MBA, University of Iowa, U.S.A. • Ph.D. in Accountancy (Honorary), Thammasat University 2. Prof. Hiran Radeesri Position • Honorary Member, Thammasat University Council • Academic Member

audit quality, training sessions on how to remedy the recurring deficiencies identified in several audit firms. Such efforts to develop audit 02 quality have evidently paid off with the improvement of the

firms demonstrated an improvement vis-à-vis the results from the previous inspection cycle. Such improvement was undoubtedly enabled by the formulation of audit firms’ root cause analysis process and

. The SEC also encouraged audit firms to prepare for compliance with the International Standard on Quality Management 1 to drive the improvement of the quality control system of audit firms in the capital

3 1 August, 2 0 1 7 considered and approved the disposition of the subsidiary is engaged in education related business. As a result, operating results for the three months ended the first quarter

■ Investor Education Program 4 6 8 10 12 [ APPENDICES ] Board of the SEC Executive Officers of the Office of the SEC List of Sub-committees Capital Market Performance 1999 - 2001 Dispute Settlement through

elements of the financial reporting ecosystem, from better education and training to more rigorous monitoring and enforcement. And it is only when the appropriate processes are in place and the people

from the first inspection cycle (2010-2012) to 2019, the first year of the 4th inspection cycle (2019-2021), showed promising overall improvement despite the SEC’s more intensive inspection in several