AI to rectify their 2014 financial statements as the auditors were unable to express opinions due to limitation on scope of audit imposed by the companies’ managements arising from lack of efficiency

financial statements for Q1/2016 and Q2/2016 because the auditing scope was limited by the company’s executives. Consequently, the auditor was unable to find sufficient evidence to justify the management’s

eligible activities within the latest two calendar years. However, the Investment Analysts Association will be responsible for defining the scope, knowledge standards and training curriculum for the full

outside the scope of supervision of the SEC is available at https://market.sec.or.th/public/idisc/th/InvestorAlert. For inquiries or reports of leads or suspicious acts, please contact SEC Complaint

Financial Advisor and Scope of Duties (No. 13), dated 2 April 2024: https://publish.sec.or.th/nrs/10171s.pdf. 

be considered the undertaking of securities, derivatives, and digital asset businesses without licenses, including the services beyond the scope of granted licenses*, and may be subject to

conducting a special audit with an expanded scope. The SEC has therefore allowed JKN to submit and disclose publicly the rectified and audited financial statements for the year 2023 and related reports via

example, some respondents proposed that a red list of activities be created, and the scope of Thailand Taxonomy be expanded to cover other economic activities (i.e., manufacturing and agriculture) in the

that investors can have information for decision-making. At the same time, STARK was also instructed to extend the scope of its special audit to cover a number of material issues and clarify related

) preparation of the service agreement in respect of, for example, scope of conditions of service provision, customer’s rights, source of investment strategy; 3) availability of the appropriate personnel to