new graduates, using challenges of the audit profession and well-defined career path. For example, many audit firms regularly held career fairs with several universities to promote the audit profession

the deficiencies found at both levels are a result of a few factors, such as shortage of human resource within the profession, improper job assignment, an audit planning that failed to respond to

) EY 4 EY EY AQI 3 EY (3:1) 6:1) EY senior manager manager EY staff turnover 27.33%) (20.31%) EY EY career path) succession plan) EY 3.5 (Engagement Performance) EY engagement partner ) EY 2 engagement

of the Accounting Profession Committee on Auditing, Thailand Federation of Accounting Professions under the Royal Patronage of His Majesty the King • Independent Director, Namheng Concrete (1992

of audit firms has been an ongoing challenge, as a result of high turnover rates, coupling with low interests in this profession. With this concern in mind, the SEC and the Association of Chartered

honesty and integrity based on their career records, as well as having skills and experiences which are beneficial to the business operation; (4) being able to show the readiness of its work system and

training for career advancement GESI reporting requirements in Thailand Data performance disclosure Elaborate, coherent and transparent disclosure of organisational performance towards attaining

nationwide to demonstrate opportunities and attractiveness of the accounting profession. Moreover, the SEC worked closely with the TFAC by delegating representatives to participate in various committees and

clients if the firm is not capable of increasing its personnel to ensure that the firm will have sufficient personnel to perform professional service. - Revise policies about remuneration and career

Appendix C – Country Code List Nationality Code Char(3) 3 M รหสัสัญชาติ Refer to Appendix D – Nationality Code List Career Code Char(3) 3 M รหสัอาชีพ Refer to Appendix E – Career Code List Birth Date Char(10