cost of sales being the most frequently recurring themes. Many different factors may have led to such persistent deficiencies of some audit firms and auditors. This includes insufficient involvement of
duty of a director, a manager or a person with power of management, or an advisor: (1) being or having been a bankrupt; (2) having been imprisoned by the judgement of a court which is final for an
‘engagement performance’ element continued to be an area for improvement for the audit firms. In this regard, their audit manuals and audit programs are being revised in accordance with the professional
number of the attending practitioner members and none of the members shall have any relationship to or any interest in the cases being adjudicated. Mr. Nontaphon Nimsomboon Positions: • Expert Member of
gold derivatives brokerage business upon meeting the following requirements: (1) Having paid-up registered capital of no less than one hundred million (100,000,000) baht; (2) There being no event which
) baht; (2) There being no event which may affect the financial conditions or operations of the applicant; (3) Being able to show that at least one of its directors has work experience of no less than
” means: (1) Ordinary partnership of which the fund supervisor or its directors, managers or persons with power of management who are responsible for the line of work relating to being fund supervisor are
” means: (1) Ordinary partnership of which the fund supervisor or its directors, managers or persons with power of management who are responsible for the line of work relating to being fund supervisor are
2019) 9. Source of Capital : Subsidiary’s working capital This transaction is the acquisition or disposal of investment in a company. This will result in LHH being a subsidiary of LHMH and not being a
Supervisory Board No. Tor Jor. 20/2551, Re: Rules for Entering into Material Transactions Deemed as Acquisition or Disposal of Assets, being the highest value at 0.20% of the total assets of the Company and its