Handbook on ACMF Pass under ASEAN Capital Market Professional Mobility Framework Handbook on ACMF Pass under ASEAN Capital Market Professional Mobility Framework Issued: January 2019 Updated
, Social and Sustainability Bonds External Reviews ▪ Guidelines for External Reviews provide voluntary guidance relating to professional and ethical standards for external reviewers, as well as to the
Criteria Socioeconomic advancement and empowerment: Foster programs that support the Socioeconomic advancement and empowerment: • Projects aiming at supporting, integrating and providing basic services to
to the accounting standards as specified by a professional institution approved by relevant government authorities and in accordance with additional regulations specified in the notification of the SEC.
regulations and professional standards and to ensure that they will be able to exercise their duties efficiently to the fullest capacity. Meanwhile, the SEC is laying out the foundation of a robust and adequate
consultation project and continued to provide training on professional standards to ensure that the auditors in the capital market will be able to perform their duties appropriately in accordance with relevant
inappropriate exercising of professional skepticism. Our preliminary root cause analysis showed that each audit firm’s observations arose from different causes. For example, the absence of significant topics in
of market integrity and investor protection by raising professional work standards and capabilities of both entities and individuals involved with various functions of our capital market such as
the accounting and internal control systems. The third line of defense is the auditors, who must conduct audits and reviews of financial statements in accordance with their professional standards to be
Directors’ Meeting No. 4/2019 of Inoue Rubber (Thailand) Public Company Limited on May 13 , 2019 has passed the resolution to approve an entering into a related- party transaction for providing professional