A key strategy of SEC is to urge Thai people to realize the importance of financial planning which should be practical to achieve the long-term financial well-being. For this purpose, Thai people require financial advice and planning service from advisors who are knowledgeable, provide quality services and are considerate of interest of the customers. Hence, the “Wealth Advice for All” project was initiated. This project encourages both existing and new business operators to provide more...

which technology plays a vital role, particularly in management of enormous volume of information and documents.The project SMART SEC Administrative Office was launched and a number of systems were

both accounting periods, as the financial statements were not in conformity with the generally accepted accounting standards in these following items:1.  YNP?s records on the allowance for doubtful

inconsistent with the generally accepted accounting principles, involving (1) the reversal of provision for seven doubtful account receivables of 500 million baht as revenue in the third quarter, and (2) the

on the reversal of allowance for doubtful accounts, which was booked into the company?s revenue in the amount of 10 million baht. Such accounting record is considered inconsistent with the generally

the reversal of allowance for doubtful accounts, which was booked into the company?s revenue in the amount of 10 million baht. Such accounting record is considered inconsistent with the generally

auditors.Earlier, auditors gave qualified opinions on the said companies? financial statements after concluded that those financial statements did not comply with the generally accepted accounting principles. The

limiting the reviewing scope by the PLE management and not complying with the generally accepted accounting principles. Moreover, the exclusion of Techner?s interim financial statements from those of

Approval of Auditors ; 5. I entirely understand the code of ethics for professional accountants and will perform audit work in compliance with the code; 6. I entirely understand the generally accepted

entirely understand the generally accepted auditing standards and I will perform audit work in compliance with the standards; 7. I entirely understand the Generally Accepted Accounting Principles (GAAP); 8