accordingly. The revised rules on the rotation of auditors specify that the auditors of a listed company must be rotated off after 7 cumulative years of service and must serve a cooling-off period for 5

juristic offenders in eight cases and the total remittance of more than 50 million baht as public revenue.  Mr. Somchai Pongpattanasin, SEC Assistant Secretary?General in charge of the Enforcement Division

matter are changed, SEC must revise the rules on the rotation of auditors accordingly. SEC has recently revised the rules on rotation of auditors of listed companies and will likewise revise such rules

results of the current inspection cycle in the engagement-level mostly emerged from the lack of sufficient appropriate audit evidence in substantive procedures phase. The audit of revenue, the audit of

companies need updating. 2. Political Environments Mandatory rotation of audit firms : Introduces huge numbers of audits by ‘new’ auditors, and the tendering process is taking up a lot of the auditors

capital market. Nonetheless, the SEC still identified certain deficiencies in the quality control system in this inspection cycle such as rotation of auditors, insufficiency of human resources, completeness

31 ธ.ค. 59 หรอื บจ. บางแหง่ไมไ่ดน้ าสง่งบการเงนิตามก าหนดเวลา 93% บจ. สว่นใหญ ่ม ีKAM 1 - 2 เร ือ่ง * 2 KAM สว่นใหญเ่ป็นเรือ่ง revenue & impairment * Comprise of Debt Covenant, Related Parties

% Million Baht % Sales Revenue 65.77 82.58% 63.35 79.06% (2.42) (3.69%) Revenue from contract work 12.32 15.46% 14.28 17.82% 1.96 15.93% Revenue from service income 0.61 0.76% 1.40 1.75% 0.80 131.23% Revenue

2019 ended March 31, 2019 as follows: Company’s Performance (unit: THB million) 2019 Percentage 2018 Percentage Revenue from co-production rights - - 0.21 100.00 Revenue from organizing concerts 5.62

2019 ended June 30, 2019 as follows: Company’s Performance (unit: THB million) 2019 (2nd Quarter) Percentage 2018 (2nd Quarter) Percentage Revenue from co-production rights - - 0.51 100.00 Revenue from