in the audit firm who has an influence on the applicant’s giving of opinions, including the spouse and minor children, of the person with equivalent authority, of other partners or equivalent, of other

an influence on the applicant’s giving of opinions, including the spouse and minor children, of the person with equivalent authority, of other partners or equivalent, of other licensed CPAs or of

real estate project. The IPO offer price was also mentioned in the interview, but not provided in the registration statement and draft prospectus even though such material information could influence

Auditing - Report on the Observance of Standards and Codes (AA-ROSC) which mainly focuses on the strengths and weaknesses of the accounting and auditing environment that influence the quality of corporate

that are difficult to detect. For example, (1) fraudulent transactions through a subsidiary located overseas that has obscure business objectives and is hard to inspect, (2) trading transactions and

strengths and weaknesses of the accounting and auditing environment that influence the quality of corporate financial reporting. Reports on the Observance of Standards and Codes (ROSC) is a joint World Bank

could influence the securities price to gain unfair benefit over other persons, liable to the offenses under Section 241 of the Securities and Exchange Act B.E. 2535 (1992) and criminal penalties under

on their behalf by those agents. As sophisticated investors with influence, often including voting rights, institutional https://www.sec.or.th/cgthailand/TH/Documents/Assessment/ICGN%20Institutional

majority of the relevant governing body are non-practitioners (with an appropriate cooling off period for former auditors); and - Funding of the regulator is free of undue influence by the audit profession

. Complementarity of various engagement options and approaches 7 Key considerations going forward: • Understand company’s influence along the value chain and its commitment to a credible decarbonization pathway