paragraph 1 of the SEA. As the accused committed the several distinct and different offences, the Court inflicted the penalty prescribed for each offence as follows: (1) For a count of failure to submit the
Standard on Quality Control issued by International Federation of Accountants (“IFAC”). The SEC is therefore charged with conducting inspections to ensure that registered auditors and their audit firms have
penalty prescribed for each offence as follows: (1) For a count of failure to submit the audited financial statements for the year 2012, the Court sentenced the accused to pay a fine of 20,000 Baht and a
Rassarin) were each convicted on 9 counts with a total of 10-year and 54-month imprisonment and a fine of 1,256,000 baht; Budget Management and Design Co., Ltd. was convicted on one count with a fine of
projects were implemented with the collaboration from the Thailand Federation of Accounting Professions (TFAC). For example, the preparation for the implementation of the International Standard on Quality
Reporting Standard No. 11 (Revised 2009) – Construction Contracts, and the Financial Reporting Standard No. 24 (Revised 2012) – Related Party Disclosures. Later, T submitted the rectified and audited
physical count of inventories of company and subsidiary as at December 31, 2016 by DIA International Audit. The Company net profit of 332.37 million baht which increase 253.44 million bath or 321% by
under the Patronage of His Majesty the King. (The number of hours in attending this course before the effective date of the notification can count as a refresher course under the condition); A course on
govern their use of voting on shareholder resolutions Making Voting Count: principle-based voting on shareholder resolutions https://www.unpri.org/stewardship/making-voting-count-principle-based-voting-on
physical count of inventories of company and subsidiary as at December 31, 2016 by DIA International Audit. The Company net profit of 332.37 million baht which increase 253.44 million bath or 321% by