Offeror : THE BANK OF TOKYO-MITSUBISHI UFJ, LTD. | Date of submission of the Statement of Intention : 05/11/2013

Offeror : THE BANK OF TOKYO-MITSUBISHI UFJ, LTD. | Date of submission of the Statement of Intention : 25/11/2013

Offeror : THE BANK OF TOKYO-MITSUBISHI UFJ, LTD. | Date of submission of the Statement of Intention : 02/12/2013

convenience to case monitoring and progress updates. In case of unreasonable delay or inadequate services from officers, complainants are welcome to contact SEC Secretary-General directly via email: ruenvadee

Bank of Ayudhya Public Company Limited Between March 2, 2022 to February 5, 2024, Bank of Ayudhya Public Company Limited (“BAY”) as a debenture holder representative of All Inspire Development

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

company to rectify its financial condition to comply with the net fund maintenance rules as well as solve the issue of its improper and inadequate management and personnel structures and the case where the

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