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

that towards the end of the year and into 2021 demand should increase. In other segments, disruption in cross border logistics is the key concern and once mitigation efforts are in place we should return

loss and high base of 2Q21 with one-time other income. Revised guidance from rising economic concerns Due to a rising concern on inflation, consumer spending, and continued intense competition, AIS

. Nonetheless, if the staff per partner ratio or staff per manager ratio are unusually high or low, it might indicate the concern about the structure of human resources. The firms should emphasize to resolve the

pressure to meet directly with board members on sustainability topics of mutual concern. The pressures on investors to increase their levels of engagement with companies (and also with regulators and other

oil price by 4.30 Baht/kg or down 21%, which was the same direction as the soften in Malaysian crude palm oil price (CPO-MPOB) due to high inventory. In addition, there was a pressure from soy bean oil

effectively. Consequently, we recorded Bt5,251mn in revenue, growing 26% YoY. Soften EBITDA from cost pressure AIS EBITDA in FY22 was Bt89,731mn, dropped -1.8%YoY mostly from a surging electricity price and

better results than that of previous year. This element, however, contains more key deficiencies than other ISQC1 elements and thus remains an area of key concern for the SEC. The inspection findings are

high. In contrast, the market demand was diminished as some countries have raised palm oil import duties to protect their agriculture industries and consumer health concern trend has been growing. Also

: LC Transport Technical Working Committee Page 8 of 20 monitored or capped, and forcing technological options is often politically unacceptable. This limits policy drivers mostly to price pressure, and