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
, influence investment decisions of investors, or affect changes in the price of securities. Therefore, by virtue of Section 58(1) of the Securities and Exchange Act B.E. 2535 (1992), the SEC has
importance because analyst?s advise or research will have a major influence on investors? investment decision-making.? ?Furthermore, the SEC also instructed Bualuang Securities Co., Ltd. to have in place
statements / information For the year ended for.............quarter ended Name of auditor affiliated with audit firm ( Financial statements audit ( Financial statements / information review · 1 . Unmodified
Name of auditor affiliated with audit firm Financial statements audit Financial statements / information review 1. Unmodified opinion 2. Qualified opinion due to (can choose more than one): ฆ 2.1
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
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
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