: (1) Mr. Apivut Thongkam , the appointment/ of which shall take an effect as of January 3, 2018 Determination/Change in the scope of duties and responsibilities of the audit committee with the following
. This reflects the emphasis and determination of leaders of audit firms and their staff on improving the level of audit quality. During this second year of the second-cycle annual audit inspection, the
take an effect as of 24 May 2017 Determination/Change in the scope of duties and responsibilities of the audit committee with the following details
consideration from all aspects before concluding the inspection results. The QARP composes of 6 non-practitioner members and 3 practitioner members. To retain the independence of the QARP and their opinions, the
Governance Network (2014) 7 Section A: Board 1.0 Responsibilities 8 2.0 Leadership and independence 9 3.0 Composition and appointment 11 4.0 Corporate culture 12 5.0 Risk oversight 13 6.0 Remuneration 14 7.0
. Such power and duty shall include: (1) the issuance of rules, regulations, notifications, orders, directives or stipulations under this Act; (2) the determination of application fees, license fees
as practitioner members. To maintain the independence of the QARP and their opinions, the SEC requires that the number of the attending non-practitioner members in each session be greater than the
audit firms usually belong to a group of firms or a large network firm, which could lead to situations where the auditors’ independence could have been impaired had the firm leaders not been cognizant of
Guidelines8 6.1.1 Policy and guidelines related to the Board of Directors covering the selection and the determination of remunerations of directors and executives,9 the independence of the Board of Directors
Governance Attributes Board Committee Characteristics 1) Board Size 2) Board Independence 3) Board Duality 4) Board Meeting Audit Committee Characteristics 1) Audit Committee Size 2) Audit Committee Expertise