Group of companies Corporate Profile

Size: px
Start display at page:

Download "Group of companies Corporate Profile"

Transcription

1 Group of companies Corporate Profile 47 Soi 53, Rama 3 Road, Bangpongpang, Yannawa, Bangkok 10120, THAILAND Tel: (662) , Fax: (662) , Website:

2 About us ASV & ASSOCIATES LIMITED is a Certified Public Accountant firm incorporated since 1980 under Thai law and based in Bangkok,Thailand. We offer a wide variety of assurance and advisory services, as well as integrated accounting software solution. We also provide advisory services to individuals and corporate investors by giving insight into analysis of feasibility studies and financial due diligence for their investments. Since 2009, ASV has joined DFK International, which is one of the largest international associations of independent accounting and consulting firms, with over 200 offices in more than 70 countries, currently ranked among top 20 of the world in auditing and consulting services. For more information about DFK International, please visit

3 Our History ASV & ASSOCIATES was founded in 1980 as an audit firm by Mr. Anusorn Kiatgungwalgri, currently the Senior partner. In 1990, the firm expanded ranges of services to address other corporate needs such as M&A due diligence, consulting and accounting software integration. The firm then became locally and internationally recognized and in 2009 joined the DFK International. At present, the firm has 2 partners, 7 CPAs, and other 65 service professionals and continues to grow steadily. We have also been approved by Thailand Securities and Exchange Commission to provide assurance services to companies listed in the Stock Exchange of Thailand ( We are also official member of Public Accountancy Oversight Board, the non-profit corporation created by Sarbane-Oxley Act 2002 to oversee the audit of US. listed companies.

4 Our Services Audit and Advisory To meet statutory requirements for quarterly and annual review/audit engagements for listed and nonlisted companies. Our approach provides not only recommendations for tax compliance but also internal control improvement. Tax We provide monthly tax fling, personal and corporate income tax consultancy, and tax compliances. Corporate Finance Manage your risk through our corporate finance service. Our qualified service professionals can assist you for investment opportunities such as valuation and due diligence for merger and acquisition.

5 Our Services Business Software Solution Provider Our IT Department under ASV Consulting Ltd. provides business software implementation, consultation, and appropriate training using SAGE Accpac ERP for Integrated Accounting Solution and SAGE CRM for Customer Relationship Management Solution. Executive Payroll Through Payroll Outsourcing Service, you can trust our strictly confidential service for monthly executive payroll, tax, and social security filing. We also provide the payroll system implementation based on Business Plus Payroll Software. Other Corporate Services Company registration Changes of company s director Increase or reduction of company s capital Liquidation of companies BOI application Visa & Work Permit for expatriate employees

6 Current Staff Profile Mr. Anusorn Kiatgungwalgri, CPA, DCP ---- [Senior Partner] Anusorn holds a Bachelor s Degree in Accounting from Thammasat University. His career span has encompassed more than 40 years in audit & advisory area, including his several years working experiences with Ernst& Young in UK and Bangkok Offices. His entrepreneurial spirit and commitment to excellence has been well reflected in overall firm value. He also completed Director Certification Program, organized by the Institute of Directors. He currently represents the firm as S.E.C.-approved auditor of companies listed in the Stock Exchange of Thailand. Ms. Kwunjai Kiatgungwalgri, CPA (Thailand), CPA (USA), CIA ---- [Partner] Kwunjai obtained fist-class honor in her B.A. Accounting from Thammasat University and obtained the Fulbright Scholarship to study toward Masters Degree in Professional Accounting at the University of Texas at Austin. She is also qualified as U.S. Certified Public Accountant and Certified Internal Auditor. Kwunjai has been exposed to international audit practice through her experience with Big-Fours in Thailand and in USA. Her prior experience with Thailand S.E.C. enhances the knowledge of regulations in M&A and IPO, a capability much needed to assist clients in valuation and due diligence process.

7 Current Staff Profile Mr. Noppadol Sa-ngaimkokgraud B.A (Accounting) ---- [Director] Noppadol has an extensive experience in operational system set up, serving clients in IT, food processing, manufacturing, and trading sectors. With solid background in accounting and IT, his active involvement in SAGE ACCPAC Integrated Accounting Software Solution and implementation proves his contribution to rapid growth of our IT solution practice. He is currently the leader of Taxation Technical Committee. Mr. Ton Khansungnorn, CPA ---- [Director] Ton has been in charged with the Audit & Advisory Department since 1995 and currently manages over 40 clients in manufacturing, properties, life assurance, and services sectors. He also serves as the leader of Technical Committee team to develop audit methodology. Currently, he is in the process of applying to the SEC to obtain the license to provide assurance service to listed companies.

8 Current Staff Profile Mr. Prasitporn Kesama, CPA ---- [Senior Manager] Prasitporn has over 14 years of audit experience, having strong expertise and industrial knowledge in insurance, manufacturing sectors, and listed company regulations. He also leads a team assisting international clients in their incorporation in Thailand, BOI compliance and tax planning. Mr. Nat Suwanard ---- [Manager] Nat has over 12 years of audit experience, He is serving clients income tax and corporate services, such as company registration, liquidation of companies, visa & work permit for expatriate employees and BOI promotion services. He is also incharge clients in manufacturing, retail industries, services, listed companies and audit of unit trusts of financial institutions.

9 Current Staff Profile Mr. Puchit Yongnitchakul, CPA ---- [Manager] Puchit has over 8 years of audit experience. He is currently responsible for the assurance practice of clients in manufacturing, retail industries, non profit organizations and consumer products. He also has in-depth knowledge of management costing and its application. Mr. Noppol Inrung, ---- [Fund Manager] Noppol has been with ASV for 10 years and presently he devotes his intensive experience for the audit of unit trusts of several financial institutions.

10 Our clients in manufacturing service group.

11 Our clients in trading service group.

12 Our clients in other service group.

13 Our clients in financial service group. (Mutual / Provident / Property Funds)

McDonald s Corporation Policy for Pre-Approval of Audit and Non-Audit Services Provided by External Audit Firm January 2018 Update

McDonald s Corporation Policy for Pre-Approval of Audit and Non-Audit Services Provided by External Audit Firm January 2018 Update McDonald s Corporation Policy for Pre-Approval of Audit and Non-Audit Services Provided by External Audit Firm January 2018 Update Purpose and Applicability of Policy Under the Sarbanes-Oxley Act of 2002,

More information

Capturing markets. Thailand

Capturing markets. Thailand Capturing markets Thailand Capturing markets Companies think outside of the box by way of bold ideas, demonstrating their willingness to grow and develop. In doing so, risks are to be minimised and opportunities

More information

Successful together. France

Successful together. France Successful together France Successful together To succeed in your projects, you need a dependable and reliable partner. We share your corporate values and we have the skills to accompany you in your development

More information

FUTURE OF TAXES IN DISRUPTIVE TIMES - Building on 70 Years of Income Tax Complimentary Seminars 14 and 15 August 2017

FUTURE OF TAXES IN DISRUPTIVE TIMES - Building on 70 Years of Income Tax Complimentary Seminars 14 and 15 August 2017 14 August SEGMENT 1 10.00am-11.00am The Income Tax Act: 70 Years and Counting The introduction of income tax in post-war Singapore in 1947 was a momentous event and was not without opposition. In the last

More information

29-30 September 2015, Ministry of Finance, Vienna

29-30 September 2015, Ministry of Finance, Vienna 29-30 September 2015, Ministry of Finance, Vienna For the third consecutive year, the World Bank Centre for Financial Reporting Reform (CFRR) and the IFRS Foundation will hold a two-day workshop in Vienna

More information

CLOSED-END FUND SERVICES. Spectra. Professional Services

CLOSED-END FUND SERVICES. Spectra. Professional Services CLOSED-END FUND SERVICES Spectra Professional Services Spectra Professional Services Spectra Professional Services is an advisory firm providing a wide spectrum of consulting and project management services

More information

Driving growth and innovation. Our credentials in the media sector

Driving growth and innovation. Our credentials in the media sector Driving growth and innovation Our credentials in the media sector Mazars is a global accountancy and business advisory firm. We are unique in operating an integrated, international partnership where sharing

More information

TOP 20 largest Canadian firms ranked by revenue offices around the world. 2,500+ global partners

TOP 20 largest Canadian firms ranked by revenue offices around the world. 2,500+ global partners ABOUT US You want a tax, accounting, and consulting partner who understands your needs and the full range of solutions available. One who works within the rules to make the rules work for you. Who gives

More information

Minutes of the Annual General Shareholders Meeting for the year 2017 Thai Wire Products Public Company Limited

Minutes of the Annual General Shareholders Meeting for the year 2017 Thai Wire Products Public Company Limited Minutes of the Annual General Shareholders Meeting for the year 2017 Thai Wire Products Public Company Limited. Date April 25 th, 2017 at 10.00 a.m. Venue Dusita Room 5 th FL, Asia Airport Hotel, 99/2

More information

IBFD 7th International Tax Lecture

IBFD 7th International Tax Lecture The impact of the BEPS Project on China Programme 13 October 2016 Shanghai, China IBFD is delighted to announce the 7th lecture of its International Tax Lecture Series: The impact of the BEPS Project on

More information

2014 Seminar on P/C Effective Loss Reserve Opinions Speaker Bios. Dec. 2-3, 2014 Westin Baltimore Washington Airport Baltimore, MD

2014 Seminar on P/C Effective Loss Reserve Opinions Speaker Bios. Dec. 2-3, 2014 Westin Baltimore Washington Airport Baltimore, MD 2014 Seminar on P/C Effective Loss Reserve Opinions Speaker Bios Dec. 2-3, 2014 Westin Baltimore Washington Airport Baltimore, MD Sue Gozzo Andrews, MAAA, FCAS, RPLU+ Sue is the Chief Property Casualty

More information

MFA AREAS OF PRACTICE

MFA AREAS OF PRACTICE MFA AREAS OF PRACTICE MFA Moody, Famiglietti & Andronico, LLP is a proactive CPA and consulting firm located north of Boston with national and global reach. Since 1981, clients have relied on MFA for exceptional

More information

BRIEFING PAPER AUDITOR INDEPENDENCE AND TAX SERVICES ROUNDTABLE JULY 14, 2004

BRIEFING PAPER AUDITOR INDEPENDENCE AND TAX SERVICES ROUNDTABLE JULY 14, 2004 1666 K Street, N.W. Washington, DC 20006 Telephone: (202) 207-9100 Facsimile: (202) 862-8430 www.pcaobus.org AUDITOR INDEPENDENCE AND TAX SERVICES ROUNDTABLE JULY 14, 2004 On the Public Company Accounting

More information

OWASP. Our Qualifications to Serve OWASP. June 3, Prepared by: Jim Alajbegu, CPA, Partner (office)

OWASP. Our Qualifications to Serve OWASP. June 3, Prepared by: Jim Alajbegu, CPA, Partner (office) June 3, 2011 Prepared by: Jim Alajbegu, CPA, Partner 732-947-3641 (office) jim.alajbegu@eisneramper.com Adnan Islam, Esq., MBA, LL.M., CPA 732-287-1000 (office) adnan.islam@eisneramper.com EisnerAmper

More information

Accounting: Decision Making by the Numbers BUSN

Accounting: Decision Making by the Numbers BUSN Accounting: Decision Making by the Numbers What is accounting? How is accounting information used? What are career opportunities in accounting? What are the goals of generally accepted accounting principles?

More information

FINANCE 101. February 21, 2018

FINANCE 101. February 21, 2018 FINANCE 101 February 21, 2018 ABOUT THE PRESENTERS Mark Weiman, CPA, CA, CBV Partner As a leader of Valuation and Transaction Services teams, with more than 20 years of accounting, business valuation and

More information

The U.S. Tax Practice

The U.S. Tax Practice The U.S. Tax Practice Our Global Firm - Overview Deloitte is the global leader for professional services providing audit, tax, consulting and financial advisory services to more than 80% of the world s

More information

Capital Nomura Securities Public Company Limited ( CNS )

Capital Nomura Securities Public Company Limited ( CNS ) Capital Nomura Securities Public Company Limited ( CNS ) Business Profile CNS conducts the securities business, a broker member No. 14 of the SET and the member of TFEX, having the following main businesses;

More information

Leasing and SOX Compliance: The Big Picture

Leasing and SOX Compliance: The Big Picture Leasing and SOX Compliance: The Big Picture 2006-11-13 12:00:00.0 CDT By Michael Keeler Sarbanes-Oxley (SOX) has had a big effect on the leasing industry and financial executives at lessees are now reforming

More information

Demystifying R&D Credits Part I: Qualifying Your Credit. By Mark Dunning, Managing Partner TaxOps Minimization

Demystifying R&D Credits Part I: Qualifying Your Credit. By Mark Dunning, Managing Partner TaxOps Minimization Demystifying R&D Credits Part I: Qualifying Your Credit By Mark Dunning, Managing Partner TaxOps Minimization Explaining the R&D Credit Innovative research is one key to American prosperity, and the United

More information

TRANSLATION. TEXTILE PRESTIGE PUBLIC COMPANY LIMITED The Minutes of the General Meeting of Shareholders No.42 Held on Tuesday 25April 2017

TRANSLATION. TEXTILE PRESTIGE PUBLIC COMPANY LIMITED The Minutes of the General Meeting of Shareholders No.42 Held on Tuesday 25April 2017 1 TRANSLATION TEXTILE PRESTIGE PUBLIC COMPANY LIMITED The Minutes of the General Meeting of Shareholders No.42 Held on Tuesday 25April 2017 The Meeting was held at Chao Praya Room, The Monthien Riverside

More information

"AMERICAN TAX LAWS AS APPLICABLE TO NRIs & OVERVIEW OF 2013 CHANGES".

AMERICAN TAX LAWS AS APPLICABLE TO NRIs & OVERVIEW OF 2013 CHANGES. AJIT THAKUR, CPA (Moderator) Ajit Thakur has an established practice as a Certified Public Accountant in the Houston area that continues to be a positive impact on businesses and professionals. Ajit received

More information

Kingston Smith North America Group. International business specialists

Kingston Smith North America Group. International business specialists Kingston Smith North America Group International business specialists Kingston Smith North America Group Kingston Smith North America Group Kingston Smith has been helping clients build their businesses

More information

For 175 years, Baker Botts has been among the leading law firms in the world. Today, with 725 lawyers based in 14 offices around the world, the firm

For 175 years, Baker Botts has been among the leading law firms in the world. Today, with 725 lawyers based in 14 offices around the world, the firm Corporate Practice For 175 years, Baker Botts has been among the leading law firms in the world. Today, with 725 lawyers based in 14 offices around the world, the firm ranks among the largest global law

More information

Revenues The Company reported total revenues of Baht 2, million, which includes revenues from sales of Baht 1, million, gain on debt

Revenues The Company reported total revenues of Baht 2, million, which includes revenues from sales of Baht 1, million, gain on debt Minutes of the Annual General Shareholders Meeting for the year 2015 Thai Wire Products Public Company Limited. Date April 28 th, 2015 at 10.00 a.m. Venue Dusita Room 5 th FL, Asia Airport Hotel, 99/2

More information

JTAX JTAX I JAPAN OUTSOURCING GUIDE JAPAN TAX GROUP. JTAX Japan Outsourcing Guide 1

JTAX JTAX I JAPAN OUTSOURCING GUIDE JAPAN TAX GROUP. JTAX Japan Outsourcing Guide 1 JTAX JAPAN TAX GROUP JTAX I JAPAN OUTSOURCING GUIDE JTAX Japan Outsourcing Guide 1 Disclaimer Transmission and I or receipt of this guide [the "Guide"] does not constitute advice of any kind, does not

More information

Kingston Smith India Group. Indo-UK business specialists

Kingston Smith India Group. Indo-UK business specialists Kingston Smith India Group Indo-UK business specialists The Kingston Smith India Group The firm has been helping clients build their businesses for more than 90 years. As chartered accountants and business

More information

CHAPTER 8: Accounting

CHAPTER 8: Accounting CHAPTER 8: Accounting DECISION MAKING BY THE NUMBERS 1 LOOKING AHEAD What is accounting? How is accounting information used? What are career opportunities in accounting? What are the goals of generally

More information

Audit committee reporting to shareholders: going beyond the minimum

Audit committee reporting to shareholders: going beyond the minimum Audit committee reporting to shareholders: going beyond the minimum Join the conversation on audit committee transparency February 2013 Ernst & Young supports effective audit committees and believes that

More information

INTERNATIONAL TAX PLANNING MASTERCLASS THE VIETNAMESE CONTEXT Monday 4 th July 2011 Mercure La Gare, Hanoi

INTERNATIONAL TAX PLANNING MASTERCLASS THE VIETNAMESE CONTEXT Monday 4 th July 2011 Mercure La Gare, Hanoi INTERNATIONAL TAX PLANNING MASTERCLASS THE VIETNAMESE CONTEXT Monday 4 th July 2011 Mercure La Gare, Hanoi Following from the success of the International Tax Planning MasterClass in Ho Chi Minh City on

More information

International Tax Planning for Outbound Investment: Employee Tax Issues. BDO Richfield Advisory Ltd Tax & Legal Services

International Tax Planning for Outbound Investment: Employee Tax Issues. BDO Richfield Advisory Ltd Tax & Legal Services International Tax Planning for Outbound Investment: Employee Tax Issues Andrew Jackomos Senior Partner BDO Richfield Advisory Limited 21 October 2009 It [income tax] has made more liars out of people than

More information

BUSINESS PROFILE VISION

BUSINESS PROFILE VISION BUSINESS PROFILE MMN Chartered Accountants (MMNCA) is a 100% black owned professional services firm with 50% women ownership, established in February 2011. MMNCA provides financial consulting and advisory

More information

CORPORATE POLICY SERVICES OF INDEPENDENT PUBLIC ACCOUNTANTS

CORPORATE POLICY SERVICES OF INDEPENDENT PUBLIC ACCOUNTANTS CORPORATE POLICY SERVICES OF INDEPENDENT PUBLIC ACCOUNTANTS PURPOSE: To establish the policy of Halliburton Company, its subsidiaries and affiliates (the Company ) with respect to (1) the types of services

More information

VIETNAM GUIDE TO DOING BUSINESS AND TAX BRIEFING

VIETNAM GUIDE TO DOING BUSINESS AND TAX BRIEFING VIETNAM GUIDE TO DOING BUSINESS AND TAX BRIEFING SWISSOTEL LE CONCORDE BANGKOK Monday 6 TH November 2017 (0900 1300) Latest Law Updates! Regulation on trading and distribution by foreign investors (decree

More information

Thanulux Public Company Limited Minutes of the 39 th Ordinary Shareholders Meeting

Thanulux Public Company Limited Minutes of the 39 th Ordinary Shareholders Meeting Thanulux Public Company Limited Minutes of the 39 th Ordinary Shareholders Meeting Meeting Date : Tuesday, 23 April 2013 Meeting Venue : Chao Phraya Conference Room 1, Montien Riverside Hotel, No. 372

More information

Induction Course in Administrative Services

Induction Course in Administrative Services The Cyprus Fiduciary Association proudly presents: Induction Course in Administrative Services Thursday, 31 May 2018 09:00 17:30 Friday, 1 June 2018 09:00 14:00 St. Raphael Resort Limassol Featured Speakers

More information

Embarking on the IPO Journey. kpmg.com

Embarking on the IPO Journey. kpmg.com Embarking on the IPO Journey kpmg.com 1 Embarking on the IPO Journey Embarking on the IPO Journey The reasons for pursuing a public offering are as varied and unique as your company. You may be interested

More information

About Pan-China Group

About Pan-China Group Pan-China Group About Pan-China Group Pan-China Group is a large scale accounting network focusing its practices in accounting, tax and advisory in Greater China. The headquarter is located in Hanzhou

More information

GOING GLOBAL: Key Considerations for Successful International Expansion. October 14, 2015

GOING GLOBAL: Key Considerations for Successful International Expansion. October 14, 2015 GOING GLOBAL: Key Considerations for Successful International Expansion October 14, 2015 *This presentation is offered for informational purposes only, and the content should not be construed as legal

More information

UNITED STATES SECURITIES AND EXCHANGE COMMISSION Washington, D.C FORM 8-K

UNITED STATES SECURITIES AND EXCHANGE COMMISSION Washington, D.C FORM 8-K UNITED STATES SECURITIES AND EXCHANGE COMMISSION Washington, D.C. 20549 FORM 8-K CURRENT REPORT PURSUANT TO SECTION 13 OR 15 (d) OF THE SECURITIES EXCHANGE ACT OF 1934 Date of report (Date of earliest

More information

E SMITH CAPITAL PARTNERS ASSET MANAGEMENT & SERVICING

E SMITH CAPITAL PARTNERS ASSET MANAGEMENT & SERVICING E SMITH CAPITAL PARTNERS ASSET MANAGEMENT & SERVICING ASSET MANAGEMENT & SERVICING Executive Summary ASSET MANAGEMENT & SERVICING EXECUTIVE SUMMARY E Smith Capital Partners, headquartered in Austin, TX

More information

2016 Audit Plan prepared for Citizens Property Insurance Corporation

2016 Audit Plan prepared for Citizens Property Insurance Corporation 2016 Audit Plan prepared for Citizens Property Insurance Corporation 1 Agenda Engagement Scope DHG Audit Approach Significant Risk Areas Engagement Team 2 Engagement Scope 3 Engagement Scope Citizens Property

More information

CAPABILITY STATEMENT

CAPABILITY STATEMENT DELIVERING PRACTICAL EFFECTIVE BUSINESS SOLUTIONS Table of Contents WELCOME...3 ABOUT US...3 Taxation & Accounting...4 Audit & Assurance...5 Business Services...6 Estate Administration...6 Corporate Services...7

More information

An In-Depth Introduction to

An In-Depth Introduction to course An In-Depth Introduction to Master Limited Partnerships Hotel ICON EUCI is authorized by IACET to offer 0.8 CEUs for the course. EUCI is authorized by CPE to offer 9 credits for this program. 1

More information

Audit and Permitted Non-Audit Services Pre-Approval Policy (Pertaining to the Company s Independent Auditor)

Audit and Permitted Non-Audit Services Pre-Approval Policy (Pertaining to the Company s Independent Auditor) Audit and Permitted Non-Audit Services Pre-Approval Policy (Pertaining to the Company s Independent Auditor) Statement of Principles Pursuant to the Sarbanes-Oxley Act of 2002 (the Act ) and in accordance

More information

Auditing and Assurance Services, 15e (Arens) Chapter 2 The CPA Profession. Learning Objective 2-1

Auditing and Assurance Services, 15e (Arens) Chapter 2 The CPA Profession. Learning Objective 2-1 Auditing and Assurance Services, 15e (Arens) Chapter 2 The CPA Profession Learning Objective 2-1 1) The legal right to perform audits is granted to a CPA firm by regulation of: A) each state. B) the Financial

More information

Council/Committee Membership Council Membership Licensing Committee Management Committee

Council/Committee Membership Council Membership Licensing Committee Management Committee Serge Berube Serge Berube is a Partner with Deloitte,, specializing in the provision of assurance and advisory services to the alternative investment industry. Serge has over 18 years of public accounting

More information

Tax Audit and Investigation Workshop Series Chapter 2: Settlement and appeal process. Thursday, 12 April a.m p.m.

Tax Audit and Investigation Workshop Series Chapter 2: Settlement and appeal process. Thursday, 12 April a.m p.m. Tax Audit and Investigation Workshop Series Chapter 2: Settlement and appeal process Thursday, 12 April 2018 8.30 a.m. 12.30 p.m. Deloitte Tax Services Sdn. Bhd. Meetpoint 1 & 2, Level 15, Menara LGB,

More information

INDEPENDENT MANAGEMENT REPORT International American Education Federation, Inc. International Leadership of Texas

INDEPENDENT MANAGEMENT REPORT International American Education Federation, Inc. International Leadership of Texas INDEPENDENT MANAGEMENT REPORT International American Education Federation, Inc. International Leadership of Texas $111,040,000 CLIFTON HIGHER EDUCATION FINANCE CORPORATION $105,680,000 Education Revenue

More information

Tax Audit and Investigation Workshop Series Chapter 2: Meet halfway, settle or fight? Thursday, 12 April a.m p.m.

Tax Audit and Investigation Workshop Series Chapter 2: Meet halfway, settle or fight? Thursday, 12 April a.m p.m. Tax Audit and Investigation Workshop Series Chapter 2: Meet halfway, settle or fight? Thursday, 12 April 2018 8.30 a.m. 12.30 p.m. Deloitte Tax Services Sdn. Bhd. Meetpoint 1 & 2, Level 15, Menara LGB,

More information

International Planning

International Planning International Planning Presentation for Members and Friends of the Swiss-American Chamber of Commerce April 14, 2005 Company LLP Accountants International Tax Consultants San Francisco 415-433-1177 Palo

More information

Latest Malaysian tax developments affecting companies

Latest Malaysian tax developments affecting companies Latest Malaysian tax developments affecting companies Tuesday, 31 May 2016 8:30 a.m - 5:00 p.m. Deloitte Tax Services Sdn. Bhd. Meet Point 1 & 2 Level 15 Menara LGB 1 Jalan Wan Kadir Taman Tun Dr Ismail

More information

(Translation) 1 Non Listed Company. Independent Director, Banpu PCL.from 4 August Present

(Translation) 1 Non Listed Company. Independent Director, Banpu PCL.from 4 August Present Enclosure No.4 (Translation) Credentials and Backgrounds of the nominated persons to be elected as directors and the Company s definition on independent director 1. Credentials and Backgrounds of the nominated

More information

MARATHON OIL CORPORATION POLICY STATEMENT Section: Executive

MARATHON OIL CORPORATION POLICY STATEMENT Section: Executive GENERAL PURPOSE To establish the procedures for pre-approval of all audit, audit-related, tax and permissible non-audit services provided by Marathon Oil Corporation s (the Corporation ) independent auditor.

More information

MINUTES OF THE 2014 ANNUAL GENERAL MEETING OF THE SHAREHOLDERS HOME PRODUCT CENTER PUBLIC COMPANY LIMITED

MINUTES OF THE 2014 ANNUAL GENERAL MEETING OF THE SHAREHOLDERS HOME PRODUCT CENTER PUBLIC COMPANY LIMITED MINUTES OF THE 2014 ANNUAL GENERAL MEETING OF THE SHAREHOLDERS OF HOME PRODUCT CENTER PUBLIC COMPANY LIMITED ----------------------------------------------------------------------------------- The Annual

More information

Business & Company Resource Center

Business & Company Resource Center Business & Company Resource Center Datamonitor Industry Market Research, Oct 15, 2009 pna United States - Accountancy. Full Text: COPYRIGHT 2009 Datamonitor MarketDefinition The accountancy market consists

More information

Promoting success. Czech Republic

Promoting success. Czech Republic Promoting success Czech Republic Promoting success We strive to support your business efforts and promote your success. To succeed, a business needs a proper plan, starting with choosing the right location

More information

VIETNAM INVESTMENT through M&A and Joint Ventures Do s and Don ts

VIETNAM INVESTMENT through M&A and Joint Ventures Do s and Don ts VIETNAM INVESTMENT through M&A and Joint Ventures Do s and Don ts Hong Kong Tuesday 13 September 2016 (Half Day) After several years of macro-economic stability and continuous restructuring of the financial

More information

By Sub-Sector Mergers & Acquisitions Market Analysis

By Sub-Sector Mergers & Acquisitions Market Analysis By Sub-Sector Mergers & Acquisitions Market Analysis This report is more in depth analysis of the submarkets for Mergers and Acquisitions that are of interest to potential clients of the Emerging Growth

More information

EY s 10th Annual Mutual Fund Seminar

EY s 10th Annual Mutual Fund Seminar EY s 10th Annual Mutual Fund Seminar Advancing insight 18 May 2017 ey.com/mutualfundseminar Program and presentation Welcome to EY s Mutual Fund Seminar Advancing insight We are delighted to welcome you

More information

C API TA L. Executive Summary. ENTO F&B Private Equity Fund DIFC Close-Ended Exempt Fund Regulated by the DFSA

C API TA L. Executive Summary. ENTO F&B Private Equity Fund DIFC Close-Ended Exempt Fund Regulated by the DFSA C API TA L Executive Summary ENTO F&B Private Equity Fund DIFC Close-Ended Exempt Fund Regulated by the DFSA Related Parties Fund Manager C API TAL Fund Administrator External Valuer Auditor Investment

More information

New Coops: Accounting & Taxes. Presented by and : Bruce Mayer, CPA

New Coops: Accounting & Taxes. Presented by and : Bruce Mayer, CPA New Coops: Accounting & Taxes Presented by and : Bruce Mayer, CPA Career Development Food coop staff then bookkeeper MBA in Accounting Public Accounting CPA Work with non-profits Coops from coast to coast

More information

RIMINI STREET, INC. AUDIT COMMITTEE OF THE BOARD OF DIRECTORS AUDIT AND NON-AUDIT SERVICES PRE-APPROVAL POLICY

RIMINI STREET, INC. AUDIT COMMITTEE OF THE BOARD OF DIRECTORS AUDIT AND NON-AUDIT SERVICES PRE-APPROVAL POLICY A. Statement of Principles RIMINI STREET, INC. AUDIT COMMITTEE OF THE BOARD OF DIRECTORS AUDIT AND NON-AUDIT SERVICES PRE-APPROVAL POLICY Amended and Approved as of September 13, 2017 Under the Sarbanes-Oxley

More information

EFFICIENCY AND QUALITY FOR YOUR BENEFIT

EFFICIENCY AND QUALITY FOR YOUR BENEFIT Our experience guarantees EFFICIENCY AND QUALITY FOR YOUR BENEFIT Gerhard Lampe 2017 Lampe & Kollegen 1 About us You expect your auditor or tax consultant to take personal and immediate care of your needs.

More information

As revised at the September 23, 2013 Board of Directors Meeting

As revised at the September 23, 2013 Board of Directors Meeting As revised at the September 23, 2013 Board of Directors Meeting PURPOSE The Audit and Finance Committee ( AFC ) is appointed by the Board of Directors (the Board ) to assist the Board (1) in fulfilling

More information

REYNOLDS AMERICAN INC. AUDIT AND FINANCE COMMITTEE AUDIT AND NON-AUDIT SERVICES PRE-APPROVAL POLICY

REYNOLDS AMERICAN INC. AUDIT AND FINANCE COMMITTEE AUDIT AND NON-AUDIT SERVICES PRE-APPROVAL POLICY REYNOLDS AMERICAN INC. AUDIT AND FINANCE COMMITTEE AUDIT AND NON-AUDIT SERVICES PRE-APPROVAL POLICY I. Statement of Principles Under the Sarbanes-Oxley Act of 2002 (the Act ), the Audit and Finance Committee

More information

While in SEP, Nick provided testimony in criminal tax cases in the 9 th District as well as civil tax cases in Tax Court.

While in SEP, Nick provided testimony in criminal tax cases in the 9 th District as well as civil tax cases in Tax Court. Lynda R. Boman LYNDA R. BOMAN, C.P.A., M.S. in Taxation, is the founder of Boman Accounting Group, Inc.. Her area of expertise is individual tax preparation and planning, as well as specializing in non-profit

More information

Helping You Meet Your Objectives

Helping You Meet Your Objectives Helping You Meet Your Objectives January 2015 Learn More About Baker Tilly Albania The Benefits We Will Bring To You As Business Advisors 2 Meet Baker Tilly Albania 3 Organisational Structure of Baker

More information

VILLAGE OF MACHESNEY PARK, ILLINOIS MANAGEMENT LETTER. For the Year Ended April 30, 2016

VILLAGE OF MACHESNEY PARK, ILLINOIS MANAGEMENT LETTER. For the Year Ended April 30, 2016 VILLAGE OF MACHESNEY PARK, ILLINOIS MANAGEMENT LETTER For the Year Ended April 30, 2016-5 - The Honorable Village President Members of the Board of Trustees Village of Machesney Park, Illinois In planning

More information

10 March Notice of the 2014 Annual General Meeting of Shareholders Delta Electronics (Thailand) Public Company Limited

10 March Notice of the 2014 Annual General Meeting of Shareholders Delta Electronics (Thailand) Public Company Limited 10 March 2014 Re: To: Notice 2014 Annual General Meeting of Shareholders Delta Electronics (Thailand) Public Company Limited Shareholders Attachments: 1. A copy minutes 2013 Annual General Meeting of Shareholders;

More information

Capital Improvement Projects

Capital Improvement Projects REPORT # 2011-12 AUDIT Of the Richmond City Department of Parks, Recreation and Community Facilities Capital Improvement Projects TABLE OF CONTENTS Executive Summary..... i Comprehensive List of Recommendations

More information

REGIONAL FINANCIAL SERVICES MERGERS & ACQUISITIONS UPDATE

REGIONAL FINANCIAL SERVICES MERGERS & ACQUISITIONS UPDATE REGIONAL FINANCIAL SERVICES MERGERS & ACQUISITIONS UPDATE SOUTHEAST REGION Q3 18 8.644.174 REGIONAL M&A TRANSACTION STATISTICS 8 Number of Regional Whole Bank & Thrift Transactions 6 4 51 55 59 56 7 52

More information

e-series New e-learning Courses on Compliance and Corporate Finance

e-series New e-learning Courses on Compliance and Corporate Finance e-series New e-learning Courses on Compliance and Corporate Finance Since October 206, the Institute has launched e-learning courses under the e-series to address members professional development needs

More information

Seasoned International Tax Professionals

Seasoned International Tax Professionals International Tax INTERNATIONAL TAX Seasoned International Tax Professionals RYAN S TEAM OF SEASONED INTERNATIONAL TAX PROFESSIONALS PROVIDES IN-DEPTH EXPERTISE IN ALL AREAS OF INCOME TAX, TRANSFER PRICING,

More information

List of the directors not attending the meeting Mr. Pong Sarasin Position Independent Director

List of the directors not attending the meeting Mr. Pong Sarasin Position Independent Director For translation purpose only, Thai language text will be for official use Minutes of The Annual General Meeting of The shareholders for the year 2013 of Home Product Center Public Company Limited ----------------------------------------------------------------------------------------------------------------------------------------------

More information

Agenda No. 5 To consider and approve the appointment of directors to replace those who are retiring by rotation.

Agenda No. 5 To consider and approve the appointment of directors to replace those who are retiring by rotation. Attachment 4 nda No. 5 To consider and approve the appointment of directors to replace those who are retiring by rotation. The Nomination Committee recommends the following qualified persons to be directors

More information

Detailed transcript for section 2.3 Who s who in accountancy

Detailed transcript for section 2.3 Who s who in accountancy Detailed transcript for section 2.3 Who s who in accountancy Welcome back to learning unit 2. In this focus area you will be introduced to seven accountancy professions. You may be working towards becoming

More information

Staying on top of the compliance game Understanding new forces in financial services

Staying on top of the compliance game Understanding new forces in financial services Staying on top of the compliance game Understanding new forces in financial services Understanding new forces in financial services With the unprecedented pace and extent of global regulatory reforms within

More information

A&M Taxand: IPO READINESS APPROACH

A&M Taxand: IPO READINESS APPROACH A&M Taxand: IPO READINESS APPROACH ALVAREZ & MARSAL TAXAND SERVING YOUR NEEDS APRIL 2017 A&M TAXAND IPO READINESS VALUE PROPOSITION IPO readiness is the first step in towards a value milestone. Nothing

More information

Who s Working Capital is It Anyway?

Who s Working Capital is It Anyway? Who s Working Capital is It Anyway? Maria mlogiopoulou Senior ivice President, International Treasury Sales Officer, Bank of America Merrill Lynch Jeremy Carmel Vice President & Treasurer, Corporate Finance

More information

Gibraltar payroll requirements

Gibraltar payroll requirements Gibraltar payroll requirements Requirement to operate a payroll All employers in Gibraltar are required to calculate the correct amount of tax, based on prescribed tax-tables, to be deducted from their

More information

FACTSHEET TMB WORLD EQUITY INDEX FUND. TMBAM Asset Management Co., Ltd. TMBWDEQ. Which certified by CAC. 28 February 2019

FACTSHEET TMB WORLD EQUITY INDEX FUND. TMBAM Asset Management Co., Ltd. TMBWDEQ. Which certified by CAC. 28 February 2019 FACTSHEET TMBAM Asset Management Co., Ltd. Which certified by CAC 28 February 2019 TMB WORLD EQUITY INDEX FUND TMBWDEQ Equity Fund Fund investing primarily offshore with foreign investment related risks

More information

CRH plc. Audit Committee. Audit and Non-Audit Services Pre-approval Policy

CRH plc. Audit Committee. Audit and Non-Audit Services Pre-approval Policy CRH plc Audit Committee Audit and Non-Audit Services Pre-approval Policy 1. General This policy applies to CRH plc and any entities over which CRH plc has control or joint control (the Group ); the policy

More information

VIETNAM ESSENTIAL DOING BUSINESS & TAX GUIDE

VIETNAM ESSENTIAL DOING BUSINESS & TAX GUIDE VIETNAM ESSENTIAL DOING BUSINESS & TAX GUIDE SWISSOTEL LE CONCORDE BANGKOK Friday 2 November 2018 (0830 1230) CHINA S LOSS IN TRUMP S TRADE WAR IS ASEAN S GAIN. LOOK AT VIETNAM The country is setting an

More information

DAVID R. PRITCHARD CPA, CMAA

DAVID R. PRITCHARD CPA, CMAA DAVID R. PRITCHARD CPA, CMAA PARTNER David is a 40 yr. veteran and a professional with significant business experience gained from investing in, consulting with and managing organizations under $100M in

More information

Invitation to Bid to Provide a Proforma Financial Model of the City s Enterprise Funds (Water, Sewer, Gas, Electric, and Sanitation)

Invitation to Bid to Provide a Proforma Financial Model of the City s Enterprise Funds (Water, Sewer, Gas, Electric, and Sanitation) Springsted Incorporated 30 Island Point Newnan, GA 30263 Tel: 770.252.7998 www.springsted.com LETTER OF TRANSMITTAL April 6, 2018 Mr. David Milliron, City Manager City of Hogansville 400 East Main Street

More information

Thomas (Tom) McNab, FSA Assistant Vice President Commercial Risk First New York, NY

Thomas (Tom) McNab, FSA Assistant Vice President Commercial Risk First New York, NY PENSION (Vote for up to three candidates) Thomas (Tom) McNab John G. Eng Mathieu Laurendeau Sanket Bhimani Tom Sablak Ruth E. Schau Thomas Perko Thomas (Tom) McNab, FSA Assistant Vice President Commercial

More information

Audit and Non-Audit Services Pre-Approval Policy

Audit and Non-Audit Services Pre-Approval Policy Audit and Non-Audit Services Pre-Approval Policy I. Statement of Principles VIII. Procedures II. Delegation IX. Additional Requirements III. Audit Services X. Appendix A IV. Audit-related Services XI.

More information

Pinsent Masons in Spain

Pinsent Masons in Spain Pinsent Masons in Spain Pinsent Masons in Spain Pinsent Masons is a sector focussed global law firm. Our strategy is to invest in geographies that connect our clients to where they want to do business.

More information

NERC Summary of Unaudited Results Third Quarter Andy Sharp, Controller Finance and Audit Committee Meeting November 6, 2018

NERC Summary of Unaudited Results Third Quarter Andy Sharp, Controller Finance and Audit Committee Meeting November 6, 2018 NERC Summary of Unaudited Results Third Quarter 2018 Andy Sharp, Controller Finance and Audit Committee Meeting November 6, 2018 2018 Third Quarter Results Total funding is on budget Interest income is

More information

THE UNIVERSITY OF TEXAS AT DALLAS OFFICE OF INTERNAL AUDIT 800 W. CAMPBELL RD. SPN 32, RICHARDSON, TX PHONE FAX

THE UNIVERSITY OF TEXAS AT DALLAS OFFICE OF INTERNAL AUDIT 800 W. CAMPBELL RD. SPN 32, RICHARDSON, TX PHONE FAX THE UNIVERSITY OF TEXAS AT DALLAS OFFICE OF INTERNAL AUDIT 800 W. CAMPBELL RD. SPN 32, RICHARDSON, TX 75080 PHONE 972-883-4876 FAX 972-883-6846 October 6, 2017 Dr. Richard Benson, President, Ms. Lisa Choate,

More information

(Translation) Credentials and Backgrounds of the nominated persons to be elected as directors and the Company s definition on independent director

(Translation) Credentials and Backgrounds of the nominated persons to be elected as directors and the Company s definition on independent director Enclosure No. 4 (Translation) Credentials and Backgrounds of the nominated persons to be elected as directors and the Company s definition on independent director 1. Credentials and Backgrounds of the

More information

ANNUAL REPORT OF NONFINANCIAL DATA FISCAL YEAR 2014

ANNUAL REPORT OF NONFINANCIAL DATA FISCAL YEAR 2014 ANNUAL REPORT OF NONFINANCIAL DATA FISCAL YEAR 2014 September 1, 2013 August 31, 2014 300 W. 15 TH, AUSTIN, TEXAS 78701 / P.O. BOX 13777, AUSTIN, TEXAS 78711-3777 (512) 475-1440, FAX (512) 370-9025 / WWW.SORM.STATE.TX.US

More information

PKF in South West Europe

PKF in South West Europe PKF in South West Europe about us a team of firms globally connected and regionally focused Situated by the Mediterranean Sea, Italy, Portugal and Spain stand out from the rest of the continent with their

More information

Richmond Football Club Concise Financial Report

Richmond Football Club Concise Financial Report Richmond Football Club Concise Financial Report 31 October 2013 CONTENTS Director s report 3 Concise financial report Statement of comprehensive income 6 Statement of financial position 7 Statement of

More information

ACCT001 ACCOUNTING STUDY MISSION TO THAILAND Course Outline 2015/2016 Term 1

ACCT001 ACCOUNTING STUDY MISSION TO THAILAND Course Outline 2015/2016 Term 1 ACCT001 ACCOUNTING STUDY MISSION TO THAILAND Course Outline 2015/2016 Term 1 FACILITATOR: A/Prof Low Aik Meng Email: amlow@smu.edu.sg Office: School of Accountancy Building INTRODUCTION Thailand is a newly

More information

Prospects. A platform of the Malta Stock Exchange designed specifically for SMEs

Prospects. A platform of the Malta Stock Exchange designed specifically for SMEs Prospects A platform of the Malta Stock Exchange designed specifically for SMEs The Malta Stock Exchange Since being set up in 1992, over 4 billion worth of capital has been raised on the local market

More information

Repurchase Liability Basics and the Effect on the Valuation

Repurchase Liability Basics and the Effect on the Valuation Repurchase Liability Basics and the Effect on the Valuation March 24, 2017 Owen Schmidt Director of Sales Consulting Principal Laurie-Leigh White Sr. Vice President BVA Group Table of Contents Introduction

More information

P.MURALI & CO., CHARTERED ACCOUNTANTS. Profile

P.MURALI & CO., CHARTERED ACCOUNTANTS. Profile P.MURALI & CO., CHARTERED ACCOUNTANTS Profile INDEX ABOUT THE FIRM PARTNERS SERVICES CONTACT DETAILS About the Firm P.Murali & Co., the firm of Chartered Accountantants was Started by Mr.P.Murali Mohana

More information