IRPC Annual Report 2023

(8) Prepare the Report of the Audit Committee and disclose it in the company’s annual report. The report must be signed by the Chairperson of the Audit Committee and must contain at least the following information: - Opinion on the accuracy, completeness and reliability of the company’s financial reports. - Opinion on the adequacy of the company’s internal control system. - Opinion on compliance with the Securities and Exchange Act, regulations of the SET or applicable laws to the company’s business. - Opinion on the suitability of the auditor - Opinion on transactions that may give rise to conflicts of interest. - Number of the Audit Committee’s meetings and the attendance of each of the Audit Committee members. - Overall opinion or observation received by the Audit Committee in performing its duties in accordance with the Audit Committee Charter. - Identify other items that shareholders and general investors should be aware of within the scope of duties and responsibilities assigned by the Board of Directors. (9) Perform any other tasks assigned by the Board of Directors with the approval of the Audit Committee. In performing its duties, the Audit Committee is directly responsible to the Board. At the same time, the Board is accountable for the company’s interaction with external parties. (10) Additional responsibilities - The Audit Committee may seek professional opinion of independent consultants in any other fields as necessary and the expense will be covered by the company. - The Audit Committee has full access to the company’s information from executives, employees and related parties. - Review the charter of the Audit Committee at least once a year with a view to improve or update the charter to align with the scope of its responsibilities, good practices and expectation of the Board. - Request the management and external auditor to report issues they encounter in preparing financial reports and any corrections they have made during the accounting period. - The Audit Committee must have access to sufficient information and knowledge about the company’s business operations, as well as ongoing education and training programs to enhance the performance of the Audit Committee. (11) Review and ensure the accuracy of reference documents and a self-assessment forms relating to the company’s anti-fraud and anti-corruption measures according to the guidelines of the Thai Private Sector Collective Action Against Corruption. (12) Receive complaints and report issues or suspicions of fraud or corruption to the Board of Directors. 231 Corporate Governance Structure and Important Information about the Board of Directors, Board’s Committees, Executives and Employees 56-1 ONE REPORT 2023

RkJQdWJsaXNoZXIy ODg4NTI=