than 3 consecutive years; and SEC allows the auditors in a small audit firm to perform duties for more than 7 cumulative years but no more than 9 cumulative years. As the grace period is applicable to
work for audit firms having quality assurance system in compliance with professional standards, the SEC regularly inspects the firm?s audit quality to uphold market fairness, ensure proper investor
total number of REIT units sold, the limit applicable to other unitholders. The relaxation aims at enabling trustee participation in firm commitment deals of underwriting REIT units. The above amendments
Phichayarom, an investment consultant of a brokerage firm, in manipulating Tapaco Public Company Limited ("TAPAC") share price by executing trading orders of such share in such a manner that
, an investment consultant of a brokerage firm, in manipulating Tapaco Public Company Limited ("TAPAC") share price by executing trading orders of such share in such a manner that stimulated
Saravutwattanakorn joined with Miss Phichayada Phichayarom, an investment consultant of a brokerage firm, in manipulating Tapaco Public Company Limited ("TAPAC") share price by executing trading orders of
holding other company?s stocks ("holding company"). The amended regulations specify that holding company must hold shares in its subsidiaries that are categorized as its core business (either established in
preparation of consolidated financial statements as prescribed by the Federation of Accounting Professions; (4) PVDs will be allowed to invest in assets categorized as alternative investment which
Notification: (1) “audit firm” means an audit firm where an auditor is attached to and conducts audit work for; (2) “financial institution” means: (a) a commercial bank, finance company or credit foncier company