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

meeting to give the audit firms? views were leadership of the regional Big 4 audit firms and representatives from the Regulatory Working Group (RWG) of the Global Public Policy Committee (GPPC) firms.This

meeting to give the audit firms? views were leadership of the regional Big 4 audit firms and representatives from the Regulatory Working Group (RWG) of the Global Public Policy Committee (GPPC) firms .This

the purpose of independence consideration does not cover the disclosure of relevant ‘close family’ detail as required by the Code of Ethics, for example, serving as a director or officer of an audit

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

regional Big 4 audit firms and representatives from the Regulatory Working Group (RWG) of the Global Public Policy Committee (GPPC) firms . This year?s discussions focused on two key areas. First, the use of

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

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

close the accounts and prepare the trial balance for the auditors, and lacks of communication with other departments, the accounting department cannot get all supporting documents on the closing day. When

products. For the domestic, the Lockdown measure from the Thai government resulted in the hypermarket stores such as Tesco Lotus, Big C, Home Pro, etc. that are the customers of the company necessary to