required to clarify the auditor’s inquiries on cost of sales and inventories by May 12, 2015. The SEC received AIE audit committee report concerning the auditor’s findings in the audit of the company 2014
companies were also required to submit their Q1/2015 financial statements urgently. Also, AIE must submit the opinion of audit committee on internal audit report concerning cost of sales and inventories which
stakeholders, and thus bolstering further confidence of both local and foreign investors in our capital market. Due to the substantial effects of audit quality on the reliability of the available financial
reliability of financial reporting by selecting suitable accounting policies and implementing effective internal control systems. In other words, they are the first line of defense in financial reporting. Next
. In view of paragraph 3.2.2(1)(a), a Recognized Representative: (i) is not required to be a full-time employee of the Licensed Firm; (ii) is not required to be attached to a Licensed firm in the Host
”), whose works were found deficient by internal reviewers or the SEC, and they would additionally be required to submit written explanations, describing causes of their deficiencies and future corrective
______________________________________________________________________ Remark: The rationale for issuing this Notification is to ensure that the person granted a license to be derivatives broker possesses strong financial position and reliability. It is, therefore
issuing this Notification is to ensure that the person granted a license to be derivatives broker possesses strong financial position and reliability. It is, therefore, deemed necessary to determine the
may provide a Second Party Opinion (either required or recommended pre-issuance as described in the respective Principles). The institution should be independent from the issuer’s adviser for its green
financial reports of listed companies The quality and reliability of listed companies’ financial reports play a pivotal role in supporting transparency and trustworthiness of the Thai capital market. To that