organized by the Thai Listed Companies Association (TLCA) on 10 November 2023. On the occasion, listed companies shared their knowledge and experience in ESG reporting while Ms. Kultangwatana covered the

Certified Accountants (ACCA) conducted a survey on talent attraction and retention in Thai audit practices. Possible causes, identified from the survey responses from audit staff, were analyzed and shared

· Forms 2 Does the firm have policies and procedures for the retention of firm’s documentation for a period of time sufficient to permit those performing monitoring and review procedures to evaluate the

independence of the firm. - Precisely define the ‘related entities’ to enable the audit firms to completely disclose and consider the independence regarding related entities. The process to evaluate the

relevant technology element Identify and assess risks arising from IT Understand, identify, and test relevant ITGC Conclude on risks arising from IT and determine audit response Evaluate deficiencies in ITGC

also prosper. Effective stewardship benefits companies, investors and the economy as a whole. 2. In publicly listed companies responsibility for stewardship is shared. The primary responsibility rests

that time which was not consistent with the normal market conditions. Additionally, he continuously traded RICH shared which results in the purchase or sale of such securities which was not consistent

with the normal market conditions. Additionally, she continuously traded MILL shared which results in the purchase or sale of such securities which was not consistent with the normal market conditions

with the normal market conditions. Additionally, he continuously traded MILL shared which results in the purchase or sale of such securities which was not consistent with the normal market conditions and

shares had changed at that time which was not consistent with the normal market conditions. Additionally, she continuously traded MILL shared which results in the purchase or sale of such securities which