capital market shall comply with the following rules: (1) being a certified public accountant whose license is still valid; (2) being a leader of an audit firm or equivalent or being a partner of an audit

(UNOFFICIAL TRANSLATION) (Updated 2015) 4. Certification of Leader of Audit Firm Date ........ Month ............ Year.......... To: Secretary-General Office of the Securities and Exchange Commission

extent that such rules are not in conflict or contradiction of the principles for supervision of foreign auditors, in any case, subject to the following rules: (1) in the case where the applicant for

; particularly that partner’s performance evaluation and compensation in certain firms may not clearly reflect the extent of qualitative factors being considered by the firm’s leader in their evaluation and

): ................................................................. (..............................................................) Leader of the Audit Firm: ........................................... (Signature

common deficiencies found during our inspections for this TSQC1 element. Performance evaluation and remuneration of audit partners If a firm leader is striving for high audit quality, the SEC expects the

. Matichon and its affiliated companies tried to find an opportunity to do business, especially becoming a leader in the digital media as well as the most popular news website in the country. However, the

. Matichon and its affiliated companies tried to find an opportunity to do business, especially becoming a leader in the digital media as well as the most popular news website in the country. The digital media

public accountant 2. Applicant’s biodata and details 3. Certification from the leader of the audit firm 4. The audit firm’s information and relevant details 5. The audit firm’s certification and consensus

license is still valid; (2) being a leader of an audit firm or equivalent or being a partner of an audit firm or equivalent; (3) having performed audit work for a total period of no less than ten years