development hours of each level Positions Minimum Hours Average Actual Hours Partner Director Senior Manager Manager Senior Junior 2 3 4 5 6 7 The term “Network Firm” in this document has the same meaning as
assuming responsibility for management decisions for audit client; · operate an enforcement mechanism to promote compliance with the policies and procedures; · empower staff to communicate concerns to senior
Director Senior Manager Manager Senior Junior 1 2 3 4 5 6 7 Network Firm ในที่นี้ใช้นิยามตามจรรยาบรรณของผู้ประกอบวิชาชีพบัญชี ซึ่งหมายถึงกิจการที่อยู่ในเครือเดียวกันกับสำนักงานสอบบัญชี โดย (ก) มีจุดมุ่งหมาย
(กองทุน – audit fee/partner) …................... (3) จำนวนชั่วโมงการอบรมของพนักงานแต่ละระดับ ตำแหน่ง ชั่วโมงอบรมขั้นต่ำ ชั่วโมงอบรมจริงโดยเฉลี่ย Partner Director Senior Manager Manager Senior Junior
strictly for reference. 2 Notification of the Office of Securities and Exchange Commission No. SorThor. 7/2557 Re: Rules on Appointing Independent Director of an Intermediary _____________________________ By
hardcopy to the SEC.” Unofficial translation prepared by Legal Department PAGE 2 FORM 35-E1 Information with Representation and Warranty of the Company’s Director and Executive and their Consent [ company’s
Office of the Securities and Exchange Commission No. SorThor. 50/2549 Re: Rules on Waiver for Appointment of Independent Director of Derivatives Broker _____________ By virtue of the second paragraph of
the duty of a director, a manager or a person with power of management, or an advisor: (1) being or having been a bankrupt; (2) having been imprisoned by the judgement of a court which is final for an
Exchange Commission No. SorThor. 49/2549 Re: Rules on Exemption from Appointment of Independent Director of Securities Companies -------------------------------- By virtue of (1) The second paragraph of
references when engaging senior audit staff? Does the firm examine or interview candidates before recruit them? C Training 1 Does the firm have an induction course for new audit staff on firm’s policies and