committing fraud, misappropriating the company's assets and falsifying accounting records by executing concealed transactions through several associated companies abroad to exaggerate the company's operating

creditors were allowed to take assets out of EARTH and use those assets to take legal action against EARTH, constituting an offense of committing an act in order to prevent creditors from receiving full or

working closely with the auditors through discussions and two-way communications together with adequately dedicating time to confer with auditors.  The seminar materials are available at https

Ms. Sopana Janebeorvorn During November 2009 to March 2011, Mrs. Vachala Pisitsak colluded with Ms. Sopana Janeborvorn and Phra Suthep Arpassaro (Panpai) in committing dishonest acts by using

Mr. Anan Keatkamjohnpattana Mr. Anan Keatkamjohnpattana aided and abetted Mr. Theeratchanon Lapvisutisin and Ms. Supaporn Lapvisutisin in committing offences. The action was considered as a

Mrs. Vachala Pisitsak During November 2009 to March 2011, Mrs. Vachala Pisitsak colluded with Ms. Sopana Janeborvorn and Phra Suthep Arpassaro (Panpai) in committing dishonest acts by using

Phra Suthep Arpassaro (Panpai) During November 2009 to March 2011, Phra Suthep Arpassaro (Panpai) colluded with and Ms. Sopana Janeborvorn and Mrs. Vachala Pisitsak in committing dishonest acts by

; - a compensation of the benefit received from committing the offense in an amount of 796,360.00 Baht     - a civil monetary penalty of 915,814.00 Baht SEC Act

compensation of the benefit received from committing the offense in an amount of 1,279,375.00 Baht     - a civil monetary penalty of 1,112,500.00 Baht    

been received from committing the offenses.* However, they all refused to comply with the civil sanction, which was deemed an indication of their disagreement to settle the case directly with SEC