Handbook on ACMF Pass under ASEAN Capital Market Professional Mobility Framework Handbook on ACMF Pass under ASEAN Capital Market Professional Mobility Framework Issued: January 2019 Updated
Green Bond Standards produced by the Technical Expert Group (TEG) on Sustainable Finance, and the ASEAN Green Bond Standards. They provide voluntary guidance relating to professional and ethical standards
consultation project and continued to provide training on professional standards to ensure that the auditors in the capital market will be able to perform their duties appropriately in accordance with relevant
, using the work of a management’s expert, audits of going concern assumption and professional skepticism. Examples of the audit deficiencies in each area are discussed below. 19 In de pe nd en t Au di t In
to the accounting standards as specified by a professional institution approved by relevant government authorities and in accordance with additional regulations specified in the notification of the SEC.
manager Manager Senior Junior Expert in........ Expert in........ Total * The Audit Firm may adjust the details of its position structure by identifying each sublevel of position (if any). ** Specify the
inappropriate exercising of professional skepticism. Our preliminary root cause analysis showed that each audit firm’s observations arose from different causes. For example, the absence of significant topics in
professional ethics, the provisions of law relating to auditors, and the SEC regulations. Furthermore, registered auditors shall work for audit firms that have an audit quality control system in compliance with
for the audit firms to recruit and retain staff • Skilled non-CPAs professional resources in demand, including forensic experts • Offshoring of services: noted by a call participant as currently not too
Directors’ Meeting No. 4/2019 of Inoue Rubber (Thailand) Public Company Limited on May 13 , 2019 has passed the resolution to approve an entering into a related- party transaction for providing professional