effective cybersecurity plans. SEC Secretary-General Rapee Sucharitakul said: ?Cyber threats are evolving very fast and becoming more complicated. Preventive measures alone may not be enough. It is therefore
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
· 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
% of turnover/EBITDA or other relevant metrics. In order to allow investors to evaluate the issuer’s historical performance against the KPIs selected, where possible, they should have already been
characteristics and risks associated with rapidly evolving digital assets and apply the principle of “same activity, same risk, same regulatory outcome.” This aligns with the TDO's important goal of driving the
inspection to evaluate its compliance with its policies and procedures? – Monitoring Process If yes, please specify 1) Who perform such function e.g. in-house, outsource, network firm? 2) How often the firm
Nomination Best Practices by the Thai IOD was introduced as a means to accommodate increasing importance of the director nomination process. The Thai IOD is aware that best practices are evolving through time
will enable IVL to better meet customers’ evolving needs.” The value of the acquisition, calculated in accordance with the regulations of the Capital Market Supervisory Board and the Stock Exchange of
reporting standards, e.g. TFRS 9 and TFRS 16, as well as equip the auditors with the knowledge and skills of the fast-evolving technology. We are also in the process of developing tools and guidelines for the
Questionnaire A Monitoring the Firm’s Quality Management Policies and Procedures Firm's Reference /Guidance Notes Description A1 Does the whole firm perform inspection to evaluate its compliance with