of useful insights with auditors. In 2019, the SEC organized meetings to discuss significant matters and visited audit firms, both big audit firms and Thai audit firms, to exchange knowledge and

Relationships and Specific Engagements) 4. (Human Resources) 5. (Engagement Performance) 6. (Monitoring) 9 6. 3 AQIs AQIs AQIs AQIs AQIs AQIs AQIs AQIs AQIs KPMG 2563 - 2564 AQIs 1. * KPMG 2563 Big 4 (partner)1

AQIs AQIs AQIs AQIs AQIs AQIs AQIs EY 2563 - 2564 AQIs 1. * EY 2563 Big 4 (partner)2 28 1,113 1.91% - 5.64% 1.57% - 7.20% EQCR) 11 187.5 0.16% - 2.2% 0.32% - 2.5% 72.5 7,520.7 9.44% - 24.6% 3.89% - 21.36

Local firms 20 Firms 9% 37%54% (27 Auditors) 285 Thai auditors (104 Auditors) 3 Foreign auditors 1 International firm International firms 5 Firms Big 4 firms 4 Firms At the end of 2020, there were 288

held by the Company to Big C Retail Holding Company Limited (“Big C Retail”) at THB 180.00 per share, which is the agreed price between the Company and Big C Retail, and is also higher than the 30-day

revenue as we have recognized revenue of a big scale implementation job in Malaysia last year. With the acquisition of TigerSoft, the Company is able to expand its business to hardware, such as clock

(UNOFFICIAL TRANSLATION) (Updated 2015) 4. Certification of Leader of Audit Firm Date ........ Month ............ Year.......... To: Secretary-General Office of the Securities and Exchange Commission

): ................................................................. (..............................................................) Leader of the Audit Firm: ........................................... (Signature

Enron’s accounting scandal and the demise of its audit firm, ‘Andersen’, Barton (2005) found that clients who were more attracted to investors’ attention moved from Andersen sooner to other Big 5 at that

. Matichon and its affiliated companies tried to find an opportunity to do business, especially becoming a leader in the digital media as well as the most popular news website in the country. However, the