not have any characteristics that cause the inability to freely give comments on the operation of the securities company; The words “parent company,” “subsidiary company,” “affiliate company,” “person
may have conflicts of interest that may impede the exercise of independent judgment, and not have any characteristic that causes the inability to freely give comments on the operation of the derivatives
matters including inability to obtain certification from the company’s management regarding responsibility for the financial statement preparation, inability to audit operating system manual in petroleum
extent the issuer has a continuing relationship with such entities; (b) the sponsor for listing or issue manager to the offer; (c) the underwriter to the offer, if any; and (d) the legal advisers to the
2.1.3 inappropriate/insufficient disclosure of information (paragraph........). ฆ 2.2 Inability to obtain sufficient appropriate audit evidence and the possible effects are material, but not pervasive
their inability to comply with the rules or conditions to be exempted; (3) the Thai government agencies adopt other measures that are sufficient and a substitute for their non-compliance with the rules or
seriously come into question, especially when it involves those with high-level positions. The SEC, then, prefers that audit firms limit their risk exposures by progressively reducing the extent of personal
deduced that these shortcomings are caused by two major factors: the shortage of qualified audit personnel and the inability to react to changes of professional standards. This shortage of human resources
shall apply unless a waiver is granted by the SEC Office: (1) in the case where the cause of inability to sign signature is the result of unconsciousness or inability to control oneself owing to physical
in its inability to comply with the rules or conditions to be exempted; 5 (3) the foreign entity who submits the application adopts other measures that are sufficient and a substitute for its non