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

Bangkok, August 26, 2014 ?The SEC is seeking public comment on proposed common offering rules for new financial products not falling within a scope of any existing rules. Introducing the common rules

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

and Singapore, and the revised Memorandum of Understanding on the Streamlined Review Framework for ASEAN Common Prospectus to cover issuances of plain debt securities under a debt issuance

Directors' Meeting No.8/2020, Appointment of Directors in Replacement of Those who will Retire by Rotation, and Addition of Agenda Items for the 2020 Annual General Meeting of Shareholders.(amended) 17/09

• Framework for promotion of audit quality • Revised requirement on auditor’s rotation pursuant to the Code of Ethics for Professional Accountants In addition, the SEC’s representatives were guest speakers at

1 24 August 2020 Subject : Notification on Resolution of the Board of Directors’ Meeting No.8/2020, Appointment of Directors in Replacement of Those who will Retire by Rotation, and Addition of

all services performed for clients, including services performed by entities closely aligned through common employment and other means, and evaluating whether any of those services might impair

common employment and other means, and evaluating whether any of those services might impair independence? a. If “yes,” identify the relevant policies and procedures. b. If “no,” describe how the firm

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