including the value of common economic, social and environmental assets, on which returns and clients’ and beneficiaries’ interests depend.” 4 Stewardship tools and activities Investors can fulfil their
As prescribed in TSA 330 The Auditor’s Responses to Assessed Risks, if the auditor intends to rely on the operating effectiveness of controls in determining the nature, timing, and extent of
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
Untitled Field Name Description asset_id รหัสสินทรัพย์ดิจิตอล transaction_purpose เป้าหมายของการทำธุรกรรม fee_unit หน่วยของค่าธรรมเนียม (depend on asset) is_dest_in_system ธุรกรรมถูกโอนไปที่ภายในระบบ
data analytics, the audit procedures for clients that rely on complex IT system, the basic knowledge of digital assets, crowdfunding, digital banking, and financial technology. Besides, under the COVID
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
. At present, the EU is considering recognizing Thailand’s auditor regulation system as equivalent in the EU. This recognition will enable EU Member states to rely on the supervisory work of Thailand
penalties under Section 57 and Section 66 of the Royal Decree on Digital Asset Businesses B.E. 2561 (2018). The first count of unlicensed offering of digital tokens is liable to imprisonment for a term not
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
and report to boards, investors rely on them to objectively assess a company's financial statements. Similarly, securities analysts need to provide disinterested assessments of a company's prospects not