practical challenges, providing valuable insights for auditors to apply in their financial audits of IPO and listed companies. The event was held at the TFAC Building on 12 January 2024. 

Mr. Sonthaya Noicharoen Mr. Sonthaya Noicharoen aided and abetted Mr. Suriya Lapvisuthisin, as an instigator, and three other authorized directors of Picnic Corporation Plc. (“PICNI”), namely Mr

Mr. Thammanoon Thonglue Mr. Thammanoon Thonglue aided and abetted Mr. Suriya Lapvisuthisin, as an instigator, and three other authorized directors of Picnic Corporation Plc. (“PICNI”), namely Mr

M.L. Chaipat Chayangkura M.L.Chaipat Chayangkura aided and abetted Mr. Suriya Lapvisuthisin, as an instigator, and three other authorized directors of Picnic Corporation Plc. (“PICNI”), namely Mr

Mr. Suthapa Khemaprueth Between January 5, 2009 and March 27, 2009, Mr. Suthapa Khemaprueth, managing director of Bania Co., Ltd., aided and abetted Mr. Maris Tarab and Mr. Burim Chombhubol in

Bania Co., Ltd. Between January 5, 2009 and March 27, 2009, Bania Co., Ltd., aided and abetted Mr. Maris Tarab and Mr. Burim Chombhubol in performing their duties dishonestly by proceeding for T.U

Mr. Prayuth Lertpinyopap From July 21 to August 20, 2007, Mr. Prayuth Lertpinyopap aided or abetted Mr. Porntep Thawornwisuthikul, Miss Arada Lertpinyopap, Mr. Naruephol Chatchalermvit, another

Miss Nipaporn Khomkla Miss Nipaporn Khomkla, former assistant managing director for accounting and finance of S.E.C. Auto Sales and Services Plc. (SECC), aided and abetted Mr. Sompong Witthayaraksan

Mr. Pairat Sampaothong Mr. Pairat Sampaothong aided and abeted other person selling the shares of Advance web service public company limited to the public without filing the registration statement

Mr. Kongkrit Yodyiam Mr. Kongkrit Yodyiam aided and abeted other person selling the shares of Advance web service public company limited to the public without filing the registration statement and