inspection cycle (2016 to 2018), audit firms in the capital market established and maintained a system of quality control as required by the Thai Standard on Quality Control (“TSQC 1”). The majority of audit

the 4th inspection cycle the SEC has continuously focused on the policies and procedures employed by the audit firm to ensure its auditor’s independence, which include rotation of auditors and the

capital market. Nonetheless, the SEC still identified certain deficiencies in the quality control system in this inspection cycle such as rotation of auditors, insufficiency of human resources, completeness

Audit Inspection Activities Report for the 1ST cycle 1 October 2010 - 31 December 2012 Example 1 : There was no policy about EQCR rotation and no policy for EQCR and engagement partner to apply a cooling

requirements as per the findings in the 2 inspection cycle. However, in 2017 we identified findings on the relevant ethical requirements in certain audit firms as follows: 1. Auditor rotation in case of listed

using biofuel/biomass 16.0gCO2e/MJ 80% To demonstrate they meet these threshold, issuers are required to conduct a life cycle assessment (LCA) of GHG emissions from their bioenergy. The scope of the LCA

1 24 August 2020 Subject : Notification on Resolution of the Board of Directors’ Meeting No.8/2020, Appointment of Directors in Replacement of Those who will Retire by Rotation, and Addition of

of how Thai taxpayers utilize tax-advantaged retirement saving vehicles Life-cycle patterns of retirement saving and implications on saving adequacy 1 Empirical evidence Two complementary perspectives

directors who retired by rotation in 2019, namely: 1. Mr. Patara Yongvanich as Director 2. Mr. Thanachart Numnonda as Director 3. Mr. Soontorn Dentham as Director T.662 636 6999 F.662 646 4200

by rotation consisting of Mr. Suthikiati Chirathivat Mr. Ek-Rit Boonpiti Mr. Russell L. Kekuewa and Mr. Worachai Bhicharnchitr as directors and independent directors of the Company for another term