compliance profession. The joint meeting took place on 1 December 2023.

the Securities and Exchange Act B.E. 2535 (1992), the Derivatives Act B.E. 2546 (2003) and the Trust for Transactions in Capital Market B.E. 2550 (2007). “Institute of Appraisal Profession” means an

Reporting and Audit Oversight >   Supporting Accounting Profession to be in line with International Standards Regulations SHARE : Detail Content ​​​ Financial reporting and audit oversight   1. Supporting

profession. The audit profession includes, for example: audit firms, professional bodies and bodies or entities associated with the audit profession. Indicators of independence from the profession include: - A

stakeholders and support the continuing development and entry of qualified and ethical personnel into the audit profession. This is an important step towards the sustainable development of the economy.”The

(IFIAR) Financial Accounting Standards Board (FASB) International Accounting Standard Board (IASB)​   Supporting Accounting Profession to be in line with International Standards Auditor Supervision

for capital market transaction, an appraisal company in capital market and a lead appraiser shall perform duties in accordance with standards and ethics regarding appraisal profession and with

6. Audit risks related to developments in the audit firms and profession Tone at the Top / Culture • Potential causes behind lack of improvement in level of inspection findings: fee pressures

future adequacy of the firms’ human resources. In particular, there has been a lack of competent workforce in the audit profession due to the audit firms’ high turnover rate. Furthermore, a declining

member jurisdictions, which emphasizes the independence from the accounting profession of regulatory body. The Principle was aimed at providing a guideline for IOSCO members to implement their supervisory