highest responsibility in Accounting and Finance (“CFO") and the person assigned to the direct responsibility of supervising accounting preparation (“Chief Accountant") are required to have an education

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

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

Syndicate Co., Ltd., a subsidiary of Company, has invested in World Education Loan Services and the down on inventories resulting from the impact of COVID 19 situation that prevented us from importing raw

objective is to operate business in online teaching media and education guidance in relation to the preparation for university admission, human resource development and training, investment in other companies

it is even more important that the audit firms embed within their culture the importance of learning and staying current in the knowledge necessary to perform high quality audits. 5. Engagement

audit firms believe that education of auditing knowledge and skills will strengthen both newcomer and low-experienced staff to deliver higher quality work and in turn lighten the workload of managerial

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

one director with IT knowledge or experience, while a Risk Supervision Committee must be established to provide assistance to the Board of Directors with regard to risk supervision. 3. Approval of the

would allow them to promptly respond to these new developments. For example, competent auditors who are farsighted and passionate in their learning would be best equipped to adjust to any changes. Hence