Management Companies; Chairman, Securities Analysts Association; Chairman, the Thai Life Assurance Association; Secretary General, the Thai Bankers’ Association; and Secretary General, the Foreign Banks
Companies; Chairman, Securities Analysts Association; Chairman, the Thai Life Assurance Association; Secretary General, the Thai Bankers’ Association; and Secretary General, the Foreign Banks’ Association
; Chairman, Association of Investment Management Companies; Chairman, Securities Analysts Association; Chairman, the Thai Life Assurance Association; Secretary General, the Thai Bankers’ Association; and
assurance or guarantee to an entity subject to a rating action, obligor, originator, underwriter, arranger about the outcome of a particular credit rating action. This does not preclude the CRA from
. 1.20 A CRA and its employees should not, either implicitly or explicitly, give any assurance or guarantee to an entity subject to a rating action, obligor, originator, underwriter, arranger about the
guidelines, and assessment results to compare performances of the invested or targeted listed companies. “Institutional investors” play a vital role in the capital market as they hold a large portion of
satisfied with these mechanisms? 7. Is non-financial reporting supported by third party assurance? If not, why not? 8. Does the company make use of or benchmark itself against any recognised reporting
assurance work. Most of the firms had already deployed policies to address those matters; however, the policies may not be able to eliminate or reduce the threat to an acceptable level. As a result, the SEC
is not sufficient to provide assurance that such non-audit services may or may not impair the independence arising from the self-review threat or advocacy threat. • The audit firm may lack necessary