confidence in service quality? (e.g. firm's SOQM, firm's strategy and governance & leadership, transparency report, firm inspection results, non-compliance with law and regulation and responses to emerging

to the preparer? If yes, please describe the responses. (e.g. Considering whether the work performed is in accordance with the firm's policies, professional standards and law & regulatory requirements

that there is no doubt as to the related accounting treatment regarding the true and fair view of the financial statements? Are any tax services provided on a contingent fee basis? Any tax services of a

; • Engagements for entities in development stage; and • Requirement from the law or regulation on accepting or continuing a client engagement or withdrawing from engagement. If no, describe how the firm obtains

taxonomy, the entity being evaluated must first comply with all laws, regulations and requirements established by the law of Thailand or the law of the country where the activity takes place. The criteria