corporation’s accounting and financial reporting systems. New issues in this chapter include the role of the board of directors in risk management, tax planning and internal audit. There is also a new principle

GPf: government Pension Fund ifAC: International Federation of Accountants ifRS: International Financial Reporting standards iOSCO: International organization of securities commissions iSA

Economic and Social Development Plan and the Capital Market Development Plan;  Reporting to the Minister on the annual operating performance and financial statements as audited by the Audit Committee

compliance and giving advice on how to improve the internal control system. For operational independence, the department is subjected to direct reporting to the Audit Committee. See details in the Audit

understand the benefits of and need for effective disclosure practices.  To promote free and vigorous investigation and responsible reporting by news organisations, local defamation and libel laws should be

securities, as detailed in Part 2; (3) reporting on material changes in a computer system relating to clearing, settlement, and depository services with respect to securities, as detailed in Part 3; (4

plans and procedures for the SEC including development of operational guidelines, systems to identify, assess, monitor, control or minimize risks and record keeping and reporting system. The Division also

oversight of financial reporting, disclosure, internal control and internal audit to make sure that the firm’s financial records and reporting fully meet Thai Generally Acceptable Accounting Principles

Annual Report 2004 S h a p i n g t h e T h ai C a p i t a l M a r k e t A n n u a l R e p o r t 2 0 0 4 S E C U R I T I E S A N D E X C H A N G E C O M M I S S I O N , T H A I L A N D This year’s annual report features Benjarong ceramics. Benjarong, meaning five colours, gained popularity in the royal court and the high society of Siam in the late Ayudhya period (A.D. 1350 - 1767). But it was during the early Rattanakosin period (A.D. 1782 - present), in the reigns of King Rama II and King Rama...