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

appropriate trainings and experiences. Opportunity for career advancement The SEC’s past inspections suggested that some audit firms had difficulties implementing their succession plan due to their unbalanced

employee compensation and career advancement, build a culture that enhance employees’ morale and loyalty to the firm, as well as create the work environment that would better suit the younger generations

related to the accounting professions. These activities contributed to the advancement of the financial reporting quality of the entities in the Thai capital market to be on par with international standards

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

SECURITIES AND EXCHANGE COMMISSION, THAILAND ANNUAL REPORT 2014ANNUAL REPORT 2014 CONTACT INFORMATION This report can be downloaded from www.sec.or.th For more information about this report, please contact: SECURITIES AND EXCHANGE COMMISSION, THAILAND 333/3 Vibhavadi-Rangsit Road, Chomphon, Chatuchak, Bangkok, Thailand 10900 Tel. 1207 or +66 2695 9999 e-mail: info@sec.or.th This 2014 Annual Report is about policies, strategies and performance of the SEC. We aim to supervise and develop the Thai...

Community (AEC), and the advancing digital age amid the rapid pace of technological advancement, thus leading to changing customer behavior, regulatory changes and life platform-driven competition. Given the

in the Thai capital market Club”. Regular meetings were held to discuss the preparation for embracing the information technology advancement in Thai audit firms. Moreover, we communicated the

) 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

strong across-the-board growth. The business sector remained challenged by new modes of competition amid the advancing digital age and the rapid pace of technological advancement, together with the