statements. The request was made on the ground that the independent financial advisor is in process of exploring and gathering documents and evidence as well as more information from overseas authorities for

, requiring the company to consider the need for organizing mass gathering activities. Under the circumstances, the company has less income from training activities or seminars. Moreover, the six-month of

extended deadline because the new financial advisor whom PACE has appointed to appraise the fair value measurement of the investment is still gathering and analyzing data and information from many sources to

May 8, 2015 and deadline extension for Q1/2015 financial statements, due on May 15, 2015, reasoning that the company is in the process of gathering related documents and evidence for auditor

DERIVATIVES ACT DERIVATIVES ACT B.E. 2546 (2003) SECTION 9. The SEC shall have the power and duty to formulate policies, to promote and develop, as well as to supervise, matters concerning

requested for an extension of deadline to submit the rectified 2014 financial statements, previously set to be submitted by May 27, 2015. The company reasoned that it was in the process of gathering relevant

companies’ financial statements and supervise the work of auditors. In so doing, the SEC regularly arranged internal training sessions on financial reporting standards and auditing standards. In the same way

an inaccuracy in gathering or processing data from which the financial statements are prepared and factual misstatement with no doubt (42%), and reclassification for presentation (40%). Incorrect

, in this inspection cycle, the SEC adjusted the scope and guidelines for planning workpapers inspection according to a holistic risk-based approach by gathering risk information from several sources

Section 14 Securities and Exchange Act B.E. 2535 Section 14. The SEC shall have the power and duty to formulate policies to promote and develop, as well as to supervise, matters concerning securities