regulatory and supervisory framework of the Thai capital market are enhanced to be among those of the leading countries. Under the PFMI assessment, the SEC has received fully observed in all supervisory areas

should be around 230 ? 270 million baht and recommended SUPER shareholders not to approve the acquisition. Furthermore, IFA observed that payment condition for acquisition of ProOne shares was not fair

provision.To improve the service provision standards, the Association of Securities Companies has drawn up the draft operating guidelines to be observed by its members. Upon the approval of SEC, securities

Aside from the steadfast endeavor to enhance the quality of audit, the SEC promoted the insight and understanding of the CFOs and audit committees of listed companies about the issues concerning the

sector from the economic downturn observed. In addition private consumption is in a declining trend due to freeze in business activities and social distancing. For the first quarter of 2020, the net profit

revised to address the observed deficiencies. 5 Review the previous year’s ACR report with the current year and find out how the action points/concerns have been followed up. 6 Where the firm operates as

our restaurant returned to serve dine-in, there was a sign of sales recovery observed thanks to varieties of promotional campaigns that satisfied customers’ need. At the same time, The Company placed

States. Weber et al. (2008) observed the event in the period surrounding the case of ComROAD/KPMG in Germany. They reported that some of KPMG’s clients left for other audit firms in the year when ComROAD’s

period ended 30 June 2018. For the 2nd Quarter of the year 2018, the Company has observed from construction project. For preventing damage, the Company has estimated to reserve cost in the amount of Baht

new factory that incurred as a result of lower-than-normal production capacity. Compared with the administrative expenses in 1Q20, a decrease of Baht 1.36 million or 4.48% is observed, and this is