the Provident Fund B.E. 2530 (as amended by the Ministerial Regulation No.7, No. 9, N0.10) 3 The identity Card of Registrar and Competent Officer B.E. 2532 SHARE : For More Information
also a team of knowledgeable and competent engagement partner and audit staff working together under a reliable audit quality control system of the audit firm. As such, the auditing must be carried out
Code of Governance for South Africa. 10. International Federation of Accountants, 2011. Competent and Versatile. How Professional Accountants in Business Drive Sustainable Organisational Success. 11
reports for clients' review 4. Equipped with an electronics platform in rendering services. An arrangement of knowledgeable and competent staffs is required for taking part in determining processes and
company who fails to perform his duties with responsibility, due care and loyalty.) Section 305 (Person who damages, destroys, conceals, any property or document which the competent officer has seized
service under this Ministerial Regulation, the competent officer shall, upon the applicant’s consent, enter into the applicant’s place of business or premises or any place necessary for inspecting the
capital which have additional conditions that a write-down/ a write-off may be performed after the capital decrease and in the proportion that is not more than the capital decrease or instruments that have
fund of funds (FoFs) with investments in the underlying fund ≥ 5% of the underlying fund NAV. Where the NAV of the underlying funds on any days or in five consecutive business days decrease more than two