Green Bond Standards produced by the Technical Expert Group (TEG) on Sustainable Finance, and the ASEAN Green Bond Standards. They provide voluntary guidance relating to professional and ethical standards
AQIs ) 1 % 2564 2563 1 (Leadership Responsibilities for Quality within the Firm) ( ) (1) 2 (Relevant Ethical Requirements) ( ) (3) 3 (Acceptance and Continuance of Client Relationships and Specific
2562 1 (Leadership Responsibilities for Quality within the Firm) ( ) (2) 2 (Relevant Ethical Requirements) ( ) ( ) 3 (Acceptance and Continuance of Client Relationships and Specific Engagements) (1) (3
owner in shares under the fourth paragraph of Section 24, a director, an officer or an employee of such derivatives business operator. Furthermore, the auditor shall also adhere to the ethical code of
has therefore put in place a robust conflict management framework that specifically addresses the need for analyst independence, consistency of process, structural separation of commercial and research
experience of independent audit regulatory activity, promoting collaboration and consistency in regulatory activity, and providing a platform for dialogue with other international organizations that have an
efficient allocation of resources. It focuses on the quality and consistency the different elements of regulations that influence corporate governance practices and the division of responsibilities between
further appropriate actions to establish consistency in the overall supervision of auditors and audit firms. In the quality control system inspection in 2020, the second year of the 4th inspection cycle
(Competitiveness and performance with long-term perspective) 2. ประกอบธุรกิจอย่างมีจริยธรรม เคารพสิทธิและมีความรับผิดชอบต่อผู้ถือหุ้นและผู้มีส่วนได้เสีย (Ethical and responsible business) 3. เป็นประโยชน์ต่อสังคม และ
information, technical knowledge, and experience in audit oversight as well as to improve cooperation between and ensure consistency among audit regulators. This supports the ASEAN capital market linkage plan