into account risks of client and technical competency and level of relevant experience of audit staff. Meanwhile, deficiency was found on engagement performance (EP) with lowest average score, resulted

within thirty days from the date of termination of membership. However, in practice, the payment could not directly be made to PVD member due to a lack of relevant member data; such as name and surname

(a) unlawful act caused by intention, gross negligence or merely lack of due care; (b) benefits gained or will be gained by a wrongdoer or person related to the unlawful acts or any other person; (c

rights in that meeting. The SEC considered the action as deprivation of shareholders? basic rights, affecting market confidence and international recognition of corporate governance of Thai listed

violators of the SEA.{A}'s actions were considered as serious performance deficiency by willfully imparting false statement and concealing information which should have been stated in the documents filed with

yet started saving money for their retirement. Furthermore, financial behavior survey indicated ?5 Lacks? as follows: (1) Lack discipline to track  spending that caused the household debt rose to 83% of

with audit clients The SEC found that some audit firms procured goods and/or services from their audit clients but there was a lack of documentation on assessing whether the transaction was in the normal

EARTH's requests for extension of the repayment period, which led to EARTH's lack of liquidity. Subsequently, on 2 June 2017, Mr. Phipat granted permission to a brokerage firm to sell EARTH

Bangkok, March 2, 2015 The SEC suspended {X1} Company and its financial advisor supervisor, {A}, for deficiency performance in case of a company filing an application, registration statement and

the auditors and the engagement quality control reviewers (“EQCRs”), the preparation for the appropriate implementation of the newly revised audit manual and audit procedures, 02 the lack of detailed