................................................................................................... 17 4.1 Reporting to demonstrate compliance with the Criteria described in Section 3 ................... 17 4.2 Additional reporting encouraged, but not mandatory for certification
• Framework for promotion of audit quality • Revised requirement on auditor’s rotation pursuant to the Code of Ethics for Professional Accountants In addition, the SEC’s representatives were guest speakers at
on auditing or reviewing and expressed opinion on financial statement of the same mutual funds or trusts for five consecutive years The rotation of the auditor under Paragraph 1 shall be complied with
1 24 August 2020 Subject : Notification on Resolution of the Board of Directors’ Meeting No.8/2020, Appointment of Directors in Replacement of Those who will Retire by Rotation, and Addition of
nationwide to demonstrate opportunities and attractiveness of the accounting profession. Moreover, the SEC worked closely with the TFAC by delegating representatives to participate in various committees and
; (4) being able to demonstrate that [i] a director, a manager or an authorized management person, responsible for undertaking trust business, of the applicant or [ii] major shareholder have
directors who retired by rotation in 2019, namely: 1. Mr. Patara Yongvanich as Director 2. Mr. Thanachart Numnonda as Director 3. Mr. Soontorn Dentham as Director T.662 636 6999 F.662 646 4200
the designated project and demonstrate clearly how it will contribute to environmental benefits or social development; 2.2 Process for Project Evaluation and Selection: the issuer must disclose the
of the company have both ordinary share and preferred share, it shall separate ordinary share and preferred share. And in case of having both a surplus and a deficit, it shall demonstrate such items
, it shall demonstrate such items separately without setting off. /2 In case of the company have various categories of additional paid-in other capital (deficit), namely appraisal surplus, revaluation