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

engagement if effective safeguards could not be applied? 17 Does the firm have a system for identifying all services performed for clients, including services performed by entities closely aligned through

Mr. Derake Vongchinsri Between October 6, 2009 and November 5, 2009, Mr. Derake Vongchinsri, who acted together or was acting in concert with Mr. Thanapan Vongchinsri, Ms. Tanaporn Piyavechvirat

Mr. Derake Vongchinsri Between October 2, 2009 and December 30, 2009, Mr. Derake Vongchinsri acted together or was acting in concert with Mr. Thanapan Vongchinsri, Ms. Tanaporn Piyavechvirat, and

Mr. Thanapan Vongchinsri Between October 6, 2009 and November 5, 2009, Mr. Thanapan Vongchinsri, who acted together or was acting in concert with Mr. Derake Vongchinsri, Ms. Tanaporn

Mr. Thanapan Vongchinsri Between October 2, 2009 and December 30, 2009, Mr. Thanapan Vongchinsri acted together or was acting in concert with Mr. Derake Vongchinsri, Ms. Tanaporn Piyavechvirat

Miss. Tanaporn Piyavechvirat Between October 6, 2009 and November 5, 2009, Ms. Tanaporn Piyavechvirat, who acted together or was acting in concert with Mr. Derake Vongchinsri, Mr. Thanapan

Miss. Tanaporn Piyavechvirat Between October 2, 2009 and December 30, 2009, Ms. Tanaporn Piyavechvirat acted together or was acting in concert with Mr. Derake Vongchinsri, Mr. Thanapan

Mr. Phonlasit Phumiwasana Between October 6, 2009 and November 5, 2009, Mr. Phonlasit Phumiwasana, who acted together or was acting in concert with Mr. Derake Vongchinsri, Mr. Thanapan

Mr. Phonlasit Phumiwasana Between October 2, 2009 and December 30, 2009, Mr. Phonlasit Phumiwasana acted together or was acting in concert with Mr. Derake Vongchinsri, Mr. Thanapan Vongchinsri