interest entities; and - Exercising that responsibility either directly or through independent oversight. Reference : เอกสารแนบ 1 2 https://www.ifiar.org/IFIAR/media/Documents/General/About%20Us/Charter
financial institutions, e.g. IASB, FASB Financial Accounting, TCFD and ESG 23 1. Board oversight of climate-related risks & opportunities 2. Management role in assessing climate- related risks & opportunities
efficiency of such oversight. In so doing, the SEC engaged an independent research institute to conduct a comparative study on the oversight of audit firms and auditors in the capital market between the Thai
able to express their opinion objectively as to whether the financial statements are faithfully represented. Through our oversight system, the Securities and Exchange Commission of Thailand (“SEC”) has
ผูถื้อหน่วย โดยมีประเด็น ส ำคญัจำกกำรรับฟังควำมคิดเห็น ดงัน้ี 4.1 การปรับปรุง governance ของกองทุนรวม (1) การก าหนดผู้ทีจ่ะมาท าหน้าทีต่รวจสอบดูแลการด าเนินงานของ บลจ. (oversight) ส ำนกังำนเสนอให ้บลจ
where advancement is needed. It is recommended that investors refer to the accompanying ICAPs Guidance document for more detailed information on how to implement the encouraged actions set in the
first event, hosted by the US Public Company Accounting Oversight Board (“PCAOB”) in USA, addressed current issues faced by audit regulators and promoted discussions among standards, including the
-bank listed companies. Promoting SEC Effective Growth and International Recognition The SEC is committed to improving the audit oversight system in the capital market to be in line with the international
Declaration Under the ESG Declaration, shared action priorities are set: 1. Governance: Ensure good corporate governance and effective oversight at the board level, with clear accountability and responsibility
experiences: • Partner, Deloitte Touche Tohmatsu Jaiyos • Lecturer, Faculty of Commerce and Accountancy, Chulalongkorn University • Expert Member, the Accounting Professions Oversight Committee Education