the year under review but decide to continue? If yes, explain. C External Pressures: 1 How is the firm’s practice influenced partner and audit staff’s behavior regarding selling of non-audit services? 2

a transaction; (2) explain the client about the details of risky or complex capital market products in the type in which the client wishes to invest or enter into a transaction so that the client

fund of which the returns calculation is made in a complicated way (complex return fund); (d) investment units of a mutual fund of which the fund's net exposure in commodities is made through its

Commission concerning Additional Rules for Mutual Fund Investing in Derivatives and Credit Linked Notes ; (3) investment units of a mutual fund whose returns calculation is made in a complicated way (complex

.; (b) the complicated nature of the action or the tools using for such action such as using a disguised name of other person or establishing a company for concealment; (c) the record of behaviour of

different from those mandatory targets prescribed by the FAP (12 hours/year, and at least 6 hours relate to accounting subject)? If yes, explain how and why. 8 How does the firm obtain, compile and monitor

committee before the appointment of such custodian. In seeking the consent under the first paragraph, the private fund management company shall explain the connection with the connected person under the first

. In the case where the Office requests the management company to explain or to provide additional documents within a specified period, if the management company does not comply nor proceed within the

: CGR ที่ประเมินโดย IOD ก็พิจารณาการเปิดเผยข้อมูลเหล่านี้เป็นปัจจัยในการให้คะแนนด้วยเช่นกัน ทั้งนี้ จะเป็นการเปิดเผยข้อมูลด้วยหลัก comply or explain ซึ่งจะกำหนดให้เปิดเผยข้อมูลดังกล่าวใน (1) แบบแสดงรายการ

total revenue from the other clients thereof. 7. Safeguards against independence impairment of the partners in the Audit Firm Please explain the safeguard against independence impairment of the partners