. The results of the inspection clearly showed that all of the inspected audit firms have already implemented policies and procedures for the acceptance and continuance of client relationships in
relation to fact proving and shall have a duty to notify the authority of any known evidence. Clause 9. When the authority has inspected the fact, it shall notify an alleged person of an allegation in order
first cycle, the SEC inspected engagements from 91 registered auditors, 30 of which were new auditors whom applied for approval from the SEC and 61 of which were renewed registered auditors. All but two
auditors were inspected as part of the SEC’s individual auditor approval process. Out of these twenty eight auditors, nine of them newly applied to be the registered auditors while the remaining were in the
auditor to review the financial statement of its first quarter 2020, which it has been scrutinized by the Board of Directors’ Meeting No. 2/2020 on March 4th, 2020. Names of the auditor are as follows; Mrs
specified in the notification of the Office. The balance sheet shall be examined and an opinion given thereon by an auditor approved by the Office to be the auditor for such financial year. Such auditor shall
to in the registration statement may be inspected. Exhibits and documents on display generally, if not provided in English, either an English translation of the full text or a summary thereof shall be
, which shall take into account the standards approved by the Board of Auditing Practices under the law relating to auditors. The financial statements under the second paragraph must be examined and given
such the transaction will be scrutinized with proper evidence and documentation that there is no impact on the independence of the firms. However, the SEC still detected the deficiencies in some issues
Annual Report 2003 A N N U A L R E P O R T 2 0 0 3 S E C U R IT IE S A N D E X C H A N G E C O M M IS S IO N & O F F IC E O F T H E S E C U R IT IE S A N D E X C H A N G E C O M M IS S IO N , T H A IL A N D SECURITIES AND EXCHANGE COMMISSION, THAILAND OFFICE OF THE SECURITIES AND EXCHANGE COMMISSION, THAILAND ANNUAL REPORT 2003 SECURITIES AND EXCHANGE COMMISSION, THAILAND OFFICE OF THE SECURITIES AND EXCHANGE COMMISSION, THAILAND 10th and 13th-16th Fl. Diethelm Towers B, 93/1 Wireless Road, Lump...