), Thammasat University • MBA, the University of Iowa, USA (Royal Thai Government Scholarship Recipient) • Bachelor of Accountancy, Thammasat University • Bachelor of Commerce (Honors), Thammasat University

Accountancy, Thammasat University Bachelor of Commerce, Thammasat University 3. Prof. Viroj Lowhaphandu Position: Advisor to Board of Directors, Central Plaza Hotel Public Company Limited Honorary Member

for quality within the firm” and “human resources” elements, as compared to the results from the 2 or 1 cycle. Meanwhile, the “ethical requirements”, an element of observations and further improvement

AQIs ) 1 % 2564 2563 1 (Leadership Responsibilities for Quality within the Firm) ( ) (1) 2 (Relevant Ethical Requirements) ( ) (3) 3 (Acceptance and Continuance of Client Relationships and Specific

2562 1 (Leadership Responsibilities for Quality within the Firm) ( ) (2) 2 (Relevant Ethical Requirements) ( ) ( ) 3 (Acceptance and Continuance of Client Relationships and Specific Engagements) (1) (3

owner in shares under the fourth paragraph of Section 24, a director, an officer or an employee of such derivatives business operator. Furthermore, the auditor shall also adhere to the ethical code of

Education: • Ph.D. in Accountancy (Honorary), Thammasat University • MBA, University of Iowa, USA (Government Scholarship) • Bachelor of Accountancy, Thammasat University • Bachelor of Commerce (Honors

(Accounting), the Committee on Dumping and Subsidy, Ministry of Commerce • Commissioner, the Securities and Exchange Commission Board • Expert Member, Public Sector Audit Evaluation Committee, Office of the

Dumping and Subsidy, Ministry of Commerce • Commissioner, the Securities and Exchange Commission Board • Expert Member, Public Sector Audit Evaluation Committee, Office of the Public Sector Development

Waterhouse Co., Ltd. • Member, Board of Governors, Stock Exchange of Thailand • Academic Member, Accounting Profession Supervision Council, Ministry of Commerce • President, Institute of Certified Accountants