DODD-FRANK ACT • Financial crisis revealed behemoth players in financial industry were not overseen by any regulatory authority • Dodd-Frank mandated additional SEC oversight on PE and HF firms JUNE 22

America Supranational Growth of Green Bond Issuance (%CAGR) • After the first issuance in 2007, green bond market expansion has revealed a strong shift toward pro-environmental preferences among both

core objective of building a robust foundation for the financial reporting ecosystem, with a special focus on extending the efforts in promoting stakeholders’ better understanding of their roles and the

, audits of revenue recognition based on the percentage of completion method, and assessments of the appropriateness of management’s use of going concern assumption. Our root cause analysis has revealed that

financial statements on cost of sales and inventories which revealed lack of efficiency and reliability of AIE internal control system. The auditor was thus unable to gather sufficient evidence for such

Statistics...........................................................................................37 Contents Executive Summary Over the past year, the SEC continued to build on a robust foundation for

set robust environmental standards for the market. • As many of you know, IFC is at the forefront of creating green financing markets in Asia, including Thailand. Through our recent sustainable

. (“Company”) had submitted the financial statement for the three-month period ended March 31, 2017 which revealed that the company’s statement result of operations with net profit of 41.85 million baht

second-cycle audit inspection with a more robust inspection plan, in response to current audit environment and the deficiencies found during the first cycle. The results, thus far, have shown significant

consequently enhancing the quality of the financial reporting. This robust quality control system works as an effective supporting mechanism for auditors and audit staff to perform and deliver high quality