organizations. The survey was the collaboration between the SEC and ACCA to gather opinions of audit-firm personnel to identify retention factors and analyze any causes of resignation for future improvements

· Forms 2 Does the firm have policies and procedures for the retention of firm’s documentation for a period of time sufficient to permit those performing monitoring and review procedures to evaluate the

SEC later conducted a public hearing to gather views and suggestions on the matter from stakeholders during February – March 2023. The finalized amendment to the equity allocation regulations* has

the offering of capital shares to the group of persons and the price thereof as mentioned above to gather complete information before making a decision and passing a resolution

submit comments via the SEC website or email: ekarit@sec.or.th and chawin@sec.or.th. The public hearing ends on 27 March 2021. The SEC will also conduct a live talk to gather public opinions on the

, the SEC found that the audit firms did not seem to evaluate 11 whether there were any threats to independence or any conflicts of interest before issuing engagement letters to clients. Beyond

inspection to evaluate its compliance with its policies and procedures? – Monitoring Process If yes, please specify 1) Who perform such function e.g. in-house, outsource, network firm? 2) How often the firm

333/3 Viphavadi Rangsit Road, Chomphon, Chatuchak, Bangkok 10900, Thailand Tel: +66 1207 or +66 2695 9999 Fax: +66 2695 9660 e-mail: info@sec.or.th BU I L D ING BR IDGES INDEPENDENT AUDIT INSPECTION ACTIVITIES REPORT 2014 INDEPENDENT AUDIT INSPECTION ACTIVITIES REPORT 2014 BUILDING BRIDGES Securities and Exchange Commission, Thailand Securities and Exchange Commission, Thailand Contact Information  This report is available for download on the SEC website: www.sec.or.th  For more information, p...

thus unable to gather sufficient evidence for such transactions.  In this regard, the SEC required AIE clarify the issues to the SEC and publicly disclose the information by May 12, 2015.In addition, AIE

and exercise their voting right to protect their own interest as well as seek clarification from the company’s executives to gather complete information for decision making. In any case, due to the