identification of clients and the beneficial owners of derivatives traded by clients in accordance with the information obtained from members. Such identification may be recorded in the form of Identification Card

first major period of generational succession. • Succession versus professionalization. - Surveys suggest preference amongst Asian family-firms for succession but growing recognition of need for

., business combination, impairment of assets, revenue recognition using percentage of completion method and general IT controls (“GITC”) • Using the work of an auditor's expert, e.g., engineer and appraiser

, the total size of transactions does not exceed 15% of CPN

for new employees; employees annually sign for acknowledgment of the rules and penalties; the code of conduct is publicized for employees and outsiders. 1.3 There are procedures to monitor and assess

oversight system is on the path toward international recognition and the reliability of the financial reporting quality of listed companies shall therefore ensue. We have been welcomed as a member of the

cycle were found in the following areas: audit sampling, audits of revenue recognition under percentage of completion method, audits of inventory and cost of sales, and the process of forming an audit

professions, etc. Prosperous growth with international recognition The SEC is a member of the International Forum of Independent Audit Regulators (IFIAR) and the ASEAN Audit Regulators Group (AARG) organization

Solutions grew by THB 35.31 million or 13.43% from the recognition of license income and implementation fee from projects in Thailand and Malaysia, as well as, organic growth in recurring outsourcing income

ongoing developments that have since achieved broadening recognition, such as integrated reporting and complementary sustainability disclosure initiatives. ICGN is pleased to see widely accepted recognition