personnel expenses following the group’s policy to prepare for the upcoming leaping growth in the future including additional employment in a newly established subsidiary, gradual improvement of employee
capabilities to ensure adequate audit personnel for the amount of current and future audit works because the quality of assurance services truly depends on the capabilities of audit staff, obtained through
quality in these areas. The root cause analysis on some audit firms’ continual lack of the ability to fully remediate their deficiencies revealed a scarcity of experienced and competent staff to assume
approach selected and its application, together with how to identify significant factors and how to assign proper corresponding weights, were not clearly communicated to all relevant personnel, resulting in
collaboration of audit firm leaders, auditors and personnel. Nevertheless, some audit firms have yet to remove deficiencies in engagement performance and monitoring while they are revising their audit manual and
immediate family member or close family member of the personnel in the audit team holds financial interest in audit clients or serve as a director or officer of an audit client, or as an employee in a
quality personnel on audit quality, it becomes necessary for audit firms to maintain a robust system, ensuring that their staff at least meets the required levels of both competency and ethical standards
communicated to related staff members. Revised Trade Competition Supervisory Measures On July 7, 2017, the Trade Competition Act, B.E. 2560 (2017) was promulgated in the Government Gazette, repealing the Trade
allocated human and information resources, as well as collaborated with other organizations to mitigate the impacts on the business sector and personnel in the capital market. In addition, all mechanisms in
conflicts of interest; (b) not be an employee, staff, advisor who earns salary, or controlling person of the securities company, parent company, subsidiary company, affiliate company, or person who may have