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

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

to complete. Moreover, the 2016 inspection results of the auditors’ engagement showed that most findings were in the substantive testing phase, with the audit of revenue, the audit of inventory and the

evidence during a planning phase and a substantive test phase, especially in the audit of revenue, risk assessment and response to the risk of fraud. In this regard, the SEC will support and closely monitor

Managing Director-Finance and Accounting of POWER, to dishonestly violate his duties and act to obtain unlawful gains for himself and/or other persons causing damage to POWER by embezzling POWER’s money

Chief Executive Officer of POWER, to dishonestly violate his duties and act to obtain unlawful gains for himself and/or other persons causing damage to POWER by embezzling POWER’s money through four

, former Chairman and Chief Executive Officer of POWER, to dishonestly violate his duties and act to obtain unlawful gains for himself and/or other persons causing damage to POWER by embezzling POWER’s money

2015 and 2016 were restated because fictitious revenue had been recorded.  The SEC reviewed Patamavan’s engagement performance as NMG’s auditor and found that she failed to obtain reliable evidence that

“Company”) would like to notify the Stock Exchange of Thailand regarding the business operation for three-month period ended 31 March 2019 as follows; Total Revenue The Company has the total revenue for

allowed to offer only to any investors with a minimum subscription of 10 million baht. In addition, investment in infrastructure trust will obtain the benefit of tax neutrality. Upon receiving revenue