: Bay West Development 2. Relationship with contract parties : -None- 3. Acquisition date : 14 November 2017 4. Ownership : Freehold 5. Total area : 3.92 Acers 6. Number of units : 168 units (the current

resulting in the low audit quality; and High ratio of listed audit clients to audit personnel, leading to incomplete audit works, inadequate supervision, non-compliance with the firms’ policies and procedures

Circular 54/F, One Island East, 18 Westlands Road, Quarry Bay, Hong Kong 香港鰂魚涌華蘭路 18 號港島東中心 54 樓 +852 2231 1222 www.sfc.hk Page 1 of 17 15 November 2022 Mutual Recognition of Funds (MRF) between

. ซึง่เป็นบริษัท ยอ่ยท่ีบริษัทฯ ถือหุ้น 100% ได้เข้าซือ้อพาร์ทเม้นท์ Revere ในเมืองแคมป์เบลล์ รัฐแคลิฟอร์เนีย สหรัฐอเมริกา โดยมีรายละเอียดดงันี ้ 1. คูส่ญัญา Bay West Development 2. ความสมัพนัธ์กบัคูส่ญัญา

cover specific industry. In addition, there was lack of consultation in complex areas and inadequate quality control review system. The SEC found that EQCRs did not review some important work papers or

inadequate as the documentation was sometimes found to be insufficient in assessing potential risks and identifying appropriate responses for those risks. The SEC expects audit firms to improve their risk

opinion. After analyzing the root cause of these deficiencies, the SEC believes that they were caused by inadequate and/or inappropriate risk assessments during the audit planning stage. Therefore, it is

capital resulting from incorrect or inadequate processes, personnel, operating and/or IT systems, or external events

business (of which the Company is the agent for 6 commercial banks: KTB, KANK, BAY, GSB, BAAC, and SCB) had total transactions of 1,159,351 transactions per month, increasing 25.3% YoY.  Lending business

have elaborated more that the Wattanapat Samui Hospital project with twenty nine licensed beds which will be located in the downtown, crowded of Thai and foreigner tourists, may causing the inadequate