working groups of the TFAC to collaborate in the development of the Thai accounting profession. In 2020, the SEC met with the TFAC President and the TFAC Committee to discuss directions and future joint
encouraged audit firms without an international network to form a coalition to share academic supports among themselves. For example, a joint development of an audit program, joint training sessions, and
............................................................................................................. Enforcement ............................................................................................................................ Market Development
estate development business amounted to 6.06 million baht, an increase of 0.06 million baht or 1.07%. Resulting in the company being able to recognize revenue of 1 unit. 1.5 The Company has income from
estate development business amounted to 6.10 million baht, an increase of 0.10 million baht or 1.67%. Resulting in the company being able to recognize revenue of 1 unit. 1.6 Revenue from contractors
a development project of tourist facilities on Emboodhoo Lagoon in the Republic of Maldives (“Crossroads”), by acquiring interests in a separated head lease, which covers three resorts and an
the Securities and Exchange Act B.E. 2535 (1992), the Derivatives Act B.E. 2546 (2003) and the Trust for Transactions in Capital Market B.E. 2550 (2007). “Institute of Appraisal Profession” means an
profession. The audit profession includes, for example: audit firms, professional bodies and bodies or entities associated with the audit profession. Indicators of independence from the profession include: - A
ภาคผนวก 1 ภาคผนวก 1 กลุ่มประเทศ Organization for Economic Co-operation and Development (OECD) และประเทศท่ีมีฐานะการเงินเทียบเท่า ออสเตรเลีย เกาหลีใต ้ ออสเตรีย ลกัเซมเบิร์ก เบลเยยีม เมก็ซิโก แคนาดา
6. Audit risks related to developments in the audit firms and profession Tone at the Top / Culture • Potential causes behind lack of improvement in level of inspection findings: fee pressures