The Ethical Standards Committee requires that state agencies formulate a code of ethics in accordance with the ethical standards specified under the Ethical Standards Act B.E. 2562 (2019). The

results on the quality control system, especially the risks associated with the non-compliance with the policies, procedures, standards on auditing, the Code of Ethics for Professional Accountants, and the

“Network Firm” in this document has the same meaning as defined in the Code of Ethics for Professional Accountants which refers to businesses affiliated to Audit Firm that (a) have the intention to cooperate

Federation of Accountants (“IFAC”) ได้พัฒนาจรรยาบรรณของ ผู้ประกอบวิชาชีพบัญชีในระดับสากลและก าหนดให้มี Code of Ethics for Professional Accountants โดยมีหลักการส าคัญประการหนึ่ง คือ เร่ืองการรักษาความเป็นอิสระ

safeguard the interests of the clients who entrusted the management of their private funds, using knowledge and abilities comparable to professional practitioners. This case is in the process of inquiry by

สนองต่อการไม่ปฏิบัติตามกฎหมายและข้อบังคับ โดยที่ International Ethics Standards Board for Accountants (“IESBA”) ได้กำหนดเรื่องการตอบสนองต่อการไม่ปฏิบัติตามกฎหมายและข้อ

Project aims to enhance national transparency, boost morale, applaud governmental organizations’ exemplary role, and promote corporate value of management based on good governance, professional ethics

businesses during the suspension period.SEC reiterates that personnel in capital market businesses must perform duties or provide services with integrity and act in accordance with ethics or professional

courses on good corporate governance to promote ethics, morals and codes of professional conducts for utmost benefit of the clients. Vorapol added that ?Personnel in securities and derivatives businesses