2013 to the SEC Office and the SET on March 3, 2014. CGD failed to rotate an auditor, in the occurrence that the auditor has performed her duties on auditing or reviewing and expressed opinion on
one of SEC’s missions to help SMEs and Startups to easily access funding sources in capital market. Specifically, the SMEs’ and Startups’ fundraisings need to be economical, suit the business needs
corporate sustainability, management of resources that is economical, worthwhile, and maximizes benefits by considering the needs of the stakeholders while also establishing balance in the economy, society
certified financial statements. Therefore, the Securities and Exchange Commission requires that listed companies rotate their auditor every five accounting years. CG-ROSC Assessment recommends that
positively. On the variable cost side, apart from normal inflation, as highlighted since Q2 fuel prices have increased versus the same period in 2017. The latest fuel shipment in December was more economical
caused by such differences. Clause 18 mutual funds and trusts shall rotate an auditor by complying with the rules prescribed in Paragraph 2, in the occurrence that the auditor has performed his/her duties
issuers shall explain at least the causes and key factors that make the difference, including the effect thereof. Clause 23 The listed company shall rotate an auditor by complying with the rules prescribed
, and also economical and financial engineering; and also to operate a business in improving projects that are relating or affecting natural resources and environment, either water, land, air, noise, or
, mechanical engineering, mining engineering, sanitary engineering, environmental engineering, and also economical and financial engineering; and also to operate a business in improving projects that are