business operation after the offering. Furthermore, the SEC has proposed a revision to the timeline for submitting financial statements for the six-month period and the annual financial statements of the
postpone their general shareholders’ meeting. As a result, the approval and submission of the annual financial statements to SEC cannot be done within the deadline specified by law, and consequently the
regard, the annual fee is calculated based on the shareholders’ equity presented in the financial statements for the latest accounting year that have been submitted to the SEC. In case of a listed company
สำนักงานคณะกรรมการกำกับหลักทรัพย์และตลาดหลักทรัพย์ (ก.ล.ต.) ร่วมกับสภาวิชาชีพบัญชีจัดสัมมนาหัวข้อ IAASB’s work plan and the value of audit toward the users of financial statements โดยนายสุพจน์
สำนักงานคณะกรรมการกำกับหลักทรัพย์และตลาดหลักทรัพย์ (ก.ล.ต.) เป็นเจ้าภาพจัดประชุมเชิงปฏิบัติการ 2025 ASEAN Audit Regulators Group (AARG) และ Financial Statements Surveillance Group (FSSG) Workshop
The SEC’s investigation revealed that from the year 2022 to 31 March 2023 (the submission deadline of 56-1 One Report for the year 2022), ALL was involved in two legal disputes: (1) Two cases in the Phra Khanong District Court regarding investment contracts under the Land Banking Investment Fund Agreement, with a total claim value of approximately 190 million baht, and (2) an arbitration dispute in the joint venture with AG Thonglor 16 Co., Ltd., where ALL was claimed under a joint venture agree...
of the SEC. In the case where the securities company prepares the supporting documents for entry into accounts or disclose information in the financial statements inaccurately or incompletely, the
This proposed amendment to the regulations on qualifications of capital market auditors aims to facilitate capable auditors’ entry into the capital market to perform audit work and to streamline