the Provident Fund B.E. 2530 (as amended by the Ministerial Regulation No.7, No. 9, N0.10) 3 The identity Card of Registrar and Competent Officer B.E. 2532 SHARE : For More Information
but may delegate day-to-day managemen duties. The board must provide written directions to management that clearly set out management’s responsibilities. Matters for which the board has primary
company who fails to perform his duties with responsibility, due care and loyalty.) Section 305 (Person who damages, destroys, conceals, any property or document which the competent officer has seized
also a team of knowledgeable and competent engagement partner and audit staff working together under a reliable audit quality control system of the audit firm. As such, the auditing must be carried out
Code of Governance for South Africa. 10. International Federation of Accountants, 2011. Competent and Versatile. How Professional Accountants in Business Drive Sustainable Organisational Success. 11
Stock Exchange of Thailand. An FA is obligated to ensure that the companies disclose thorough, accurate and sufficient information for investors in making decisions. An FA is required to provide opinions
reports for clients' review 4. Equipped with an electronics platform in rendering services. An arrangement of knowledgeable and competent staffs is required for taking part in determining processes and