acts as the oversight body, is overseen by an independent body. Such an auditor oversight body must operate in the public interest, and have an appropriate membership, an adequate charter of

DODD-FRANK ACT • Financial crisis revealed behemoth players in financial industry were not overseen by any regulatory authority • Dodd-Frank mandated additional SEC oversight on PE and HF firms JUNE 22

fortify the island’s energy security by reducing its dependence on imported fossil fuels GHG Accounting Process for Business 21 The GHG Accounting Process DEFINE SCOPE Set boundaries and determine approach

or insurance business. This collects assets and manages them on behalf of beneficiaries or clients; its obligation is to preserve and enhance value on their behalf. It is usually overseen by some form

insurance are combined, at least under a common holding company. There is little guidance on how such financial conglomerates should be overseen or regulated beyond general requirements to separate certain

campaigns to promote the KBank brand and fortify potential long-term relationships with staff of leading companies and universities. Initiatives of note were the offering of numerous benefits for K-Deposit, K

fortify the firm’s quality control system. The SEC believes improvements on the following issues would further strengthen this element of the firm-level quality control. 13 Risk assessment during client

unitary board is overseen by an internal auditor’s body, the principles applicable to the board are also, mutatis mutandis, applicable. As the definition of the term “key executive” may vary among

standards should be overseen by bodies independent of the pro- fession. Recommendations:  Asian Roundtable economies should work towards convergence with high quality internationally recognised standards and

gratitude and appreciation to all parties for their collaboration that contributes to the success in our capital market development. The endeavor will not only fortify the Thai capital market to be a major