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
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
................................................................................................... 17 4.1 Reporting to demonstrate compliance with the Criteria described in Section 3 ................... 17 4.2 Additional reporting encouraged, but not mandatory for certification
to demonstrate collective strength and commitment to fighting against corruption under the theme, “BREAK THE CORRUPTION: Don't Participate. Don't Tolerate. Don't Ignore. United Thailand against
• Framework for promotion of audit quality • Revised requirement on auditor’s rotation pursuant to the Code of Ethics for Professional Accountants In addition, the SEC’s representatives were guest speakers at
The board should demonstrate a thorough understanding of its leadership role, assume its responsibilities in overseeing the company, and strengthen good governance, including: (1) defining objectives
with the rules, conditions, and procedures specified in the notifications of the Capital Market Advisory Board by by failing to demonstrate that the investment decisions it made have been prudently
Directors' Meeting No.8/2020, Appointment of Directors in Replacement of Those who will Retire by Rotation, and Addition of Agenda Items for the 2020 Annual General Meeting of Shareholders.(amended) 17/09
on auditing or reviewing and expressed opinion on financial statement of the same mutual funds or trusts for five consecutive years The rotation of the auditor under Paragraph 1 shall be complied with