firms and the audit work quality of listed companies.Senior Assistant Secretary-General Prakid Punyashthiti said: ?The overall results of the second-cycle inspection show continued improvement in the work

. The SEC also encouraged audit firms to prepare for compliance with the International Standard on Quality Management 1 to drive the improvement of the quality control system of audit firms in the capital

Re: Particulars of Notice Calling Shareholders’ Meeting of Listed Companies to Obtain Approval for Issuance and Offer of Securities for Sale

with the independence criteria as specified by the SEC Board;    (3) Undertaking of Other Businesses: Requiring any digital asset business operators who wish to undertake other businesses to obtain an

individual auditors’ engagement. The overall results of the inspection conducted on 13 audit firms in 2016 during the third cycle, which is between 2016 to 2018, indicated continuous improvement from the

audit quality, training sessions on how to remedy the recurring deficiencies identified in several audit firms. Such efforts to develop audit 02 quality have evidently paid off with the improvement of the

independence criteria as specified by the SEC Board;    (3) Undertaking of Other Businesses: Requiring any digital asset business operators who wish to undertake other businesses to obtain an approval from the

are higher than distressed RTOs. • BHAR is decreasing in relative deal size and future changes in book value to equity. • Liquidity shows improvement post announcements as indicative in lowered spreads

firms demonstrated an improvement vis-à-vis the results from the previous inspection cycle. Such improvement was undoubtedly enabled by the formulation of audit firms’ root cause analysis process and

company assets or obtain unlawful gains for himself or other persons, causing damage to CIRKIT. The public prosecutor issued a prosecution order; however, attempt to arrest the accused failed and the