236,735.45 83 1.Domestic Offering Domestic Offering 216,112.43 79 1.Thai Juristic Persons Thai Juristic Persons 216,112.43 79 1.Listed Companies Listed Companies 177,805.88 61 1.SET SET 175,525.98 53 01

327,780.06 171 1.Domestic Offering Domestic Offering 327,780.06 171 1.Thai Juristic Persons Thai Juristic Persons 327,780.06 171 1.Listed Companies Listed Companies 215,068.15 45 1.SET SET 215,041.15 44 01

years? What was the person’s role at the audit client and what is the person’s role in the firm and on that audit? B.V Long Association: Firm's Reference /Guidance Notes Description 1 For Listed Companies

CPD for registered auditors? 5 Is there a training policy for other audit issues of Listed Companies? 6 Are these CPD targets communicated to each individual? If yes, how? 7 Are these targets different

statements of listed companies are sufficient disclosed in accordance with accounting standards? Does the disclosure checklist reflect recent accounting standards and guidance? 5 In case that the firm is the

recycling companies and integration of the cost of recycling), proper treatment and waste disposal (e.g. proper end-of-life management of batteries) and compliance, as a producer, with Extended Producer