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Legal Dispute
Internal Accounting Control System Report Dear Board of Directors, L.P.N. Development Public Co., Ltd. D.I.A. International Co., Ltd. (“D.I.A. International”) has audited the financial statements of L.P.N. Development Public Co., Ltd. (“The Company”) for the year ending 31 December 2019 and has presented the audit report dated 13 February 2020 to the Board of Directors. Please kindly be informed that in order to audit the above financial statements in accordance with the generally accepted accounting standard to opine that the financial statements accurately reflect the financial position and the operational performance in line with the generally accepted accounting standard, D.I.A. International has studied and assessed the efficiency of the internal accounting control system of the Company as necessary for the benefit of formulating the proper scope of the audit work. D.I.A. International does not find any significant error in the internal accounting control system that will significantly affect the opinion on the financial statements as of 31 December 2019. The Management of L.P.N. Development Public Co., Ltd. has been responsible for arranging internal accounting control system and ensuring strict compliance with the regulations. It requires an estimation and discretion in considering the expected benefits as well as costs associated with the use of such control system. Such internal control system has provided reasonable assurance to the Management. However, please be informed that D.I.A. International does not audit all the accounting items but has randomly done so. Furthermore, the objective of the study and assessment of the efficiency of the internal accounting control system is for the benefit of the auditing of the above financial statements. As a result, D.I.A. International is unable to point out all the errors there may be in the internal control system of the Company. D.I.A. International would like to thank the staff of the Company for offering their cooperation in the auditing.
(Mr. Wirote Satjathamnukul) Certified Public Accountant No. 5128 13 February 2020
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Legal Dispute The Company does not have any legal dispute which would have significant negative impact on the business operation of the Company.
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L.P.N. DEVELOPMENT PUBLIC COMPANY LIMITED
