such as push selling or unsuitable distribution of financial products are found as a common area of concern arises in many jurisdictions, which poses challenge to the regulators. In this view, members

raise independence issues. (Non-audit service) 3. High Risk Industries Resource, extractive, mining, oil and gas industries : • The current issue is not necessarily going concern but the issue is more

of audit firms has been an ongoing challenge, as a result of high turnover rates, coupling with low interests in this profession. With this concern in mind, the SEC and the Association of Chartered

emphasized that "Sustainable development in the areas of the environment and human rights is an issue that the global community continuously emphasizes, and it has become a primary concern for every country

owners tend to maintain control over firms and to be reluctant to disclose information, raising concern for good corporate governance. It was highlighted that significant challenges for family-controlled

organized by the Thai Listed Companies Association (TLCA) on 10 November 2023. On the occasion, listed companies shared their knowledge and experience in ESG reporting while Ms. Kultangwatana covered the

pressure to meet directly with board members on sustainability topics of mutual concern. The pressures on investors to increase their levels of engagement with companies (and also with regulators and other

that time which was not consistent with the normal market conditions. Additionally, he continuously traded RICH shared which results in the purchase or sale of such securities which was not consistent

with the normal market conditions. Additionally, she continuously traded MILL shared which results in the purchase or sale of such securities which was not consistent with the normal market conditions

with the normal market conditions. Additionally, he continuously traded MILL shared which results in the purchase or sale of such securities which was not consistent with the normal market conditions and