the Securities and Exchange Act B.E. 2535 (1992), the Derivatives Act B.E. 2546 (2003) and the Trust for Transactions in Capital Market B.E. 2550 (2007). “Institute of Appraisal Profession” means an

profession. The audit profession includes, for example: audit firms, professional bodies and bodies or entities associated with the audit profession. Indicators of independence from the profession include: - A

nationwide to demonstrate opportunities and attractiveness of the accounting profession. Moreover, the SEC worked closely with the TFAC by delegating representatives to participate in various committees and

6. Audit risks related to developments in the audit firms and profession Tone at the Top / Culture • Potential causes behind lack of improvement in level of inspection findings: fee pressures

company (“AMC”) to easier receive unitholders’ resolution in revision or modification of mutual fund project or management procedure Amendments Details 2.1 Imposing fiduciary duty of AMC in mutual fund

future adequacy of the firms’ human resources. In particular, there has been a lack of competent workforce in the audit profession due to the audit firms’ high turnover rate. Furthermore, a declining

SEC The additional recommendationto the remediation plan - Communicate to the staffs and train the staffs when there are modification to the audit manual and audit procedures to facilitate the staffs to

modification of some on-going projects as required by customers. 3. The Group’s selling and administrative expenses for the 2nd quarter of 2017 and 2016 were Baht 28.07 million and Baht 25.72 million

for milk and yogurt segment and also the production cost of painting segment was higher owing to production efficiency, quality cost during the early stage of new model mass production and modification

restaurant’s operational expenses were lower due to outlet modification as mentioned above. Net Profit Although our business was impacted by COVID-19 pandemic, the company reported positive net profit at Baht