Bangkok, 1 August 2017 ? The SEC requires that Polaris Capital Public Company Limited (POLAR) immediately submit the special audit report which has passed due on 24 July 2017. Previously, the SEC instructed POLAR to conduct a special audit on the sources, existence and completeness of the accounting records and the disclosure in the financial statements of the liabilities whose material information differed from what had appeared in the application for business rehabilitation. POLAR missed the s...

principals or staff employed by an audit client? If so are they in a position to influence the accounting records or financial statements? 4 Do any principals or staff have immediate or close family members

: Are any immediate or close family members of principals or staff employed by an audit client? If so are they in a position to influence the accounting records or financial statements? 4 Do any

, under their management to meet the requirement instead of being subject to immediate dissolution on the closing date of the unitholder register.In addition, the SEC is proposing a waiver of compulsory

certified public accountant No.………………..., working with ………….(name of the audit firm)…………., hereby certify as follows: 1. My immediate family members, including spouse and minor children, and I do not hold any

Commission: I, ………(applicant’s name)………., a certified public accountant No.………………..., working with ………….(name of the audit firm)…………., hereby certify as follows: 1. My immediate family members, including

of the country), hereby certify follows; 1. My immediate family member, including spouse (or equivalent) and dependent, and I do not hold any share of my audit clients and or its related entities. 2

standards, as well as their appropriate applications. Therefore, in 2014, we increased the frequency of our communications with the auditors on audit inspection findings, believing that more immediate

December 2011. Copulas, which provide a tractable way of modelling non-linear dependency among random variables, are employed under a financial time series framework. The model consists of two parts: the

. Teetiphun Theppadungporn's directorship. Given such circumstances, the SEC views that an immediate arrangement of a shareholders? meeting to appoint new directors is imperative. The SEC has thus instructed