accordingly. The revised rules on the rotation of auditors specify that the auditors of a listed company must be rotated off after 7 cumulative years of service and must serve a cooling-off period for 5

matter are changed, SEC must revise the rules on the rotation of auditors accordingly. SEC has recently revised the rules on rotation of auditors of listed companies and will likewise revise such rules

ชื่อผู้ได้มา/จำหน่าย :?JARDINE CYCLE & CARRIAGE LIMITED | ประเภทหลักทรัพย์ : หุ้น | วันที่มีหน้าที่ : 30/03/2558

inspection cycle (2016 to 2018), audit firms in the capital market established and maintained a system of quality control as required by the Thai Standard on Quality Control (“TSQC 1”). The majority of audit

attitude to become a responsible citizen along with raising awareness on life cycle financial planning among general public, particularly teenagers and working aged persons. The program runs in four parts

the 4th inspection cycle the SEC has continuously focused on the policies and procedures employed by the audit firm to ensure its auditor’s independence, which include rotation of auditors and the

capital market. Nonetheless, the SEC still identified certain deficiencies in the quality control system in this inspection cycle such as rotation of auditors, insufficiency of human resources, completeness

Audit Inspection Activities Report for the 1ST cycle 1 October 2010 - 31 December 2012 Example 1 : There was no policy about EQCR rotation and no policy for EQCR and engagement partner to apply a cooling

Bangkok, July 8, 2016 ? The SEC Independent Audit Inspection Activities Reports for the second-cycle period during 2013-2015 have shown significant progress in the quality control system of audit

requirements as per the findings in the 2 inspection cycle. However, in 2017 we identified findings on the relevant ethical requirements in certain audit firms as follows: 1. Auditor rotation in case of listed