less 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

change is significant.- To repeal a rule that requires an auditor in foreign countries to be from the same network of accounting firm used in Thailand.  SEC disseminates the public hearing document for

on the giveaways. As from October 26, 2012, asset management company, brokerage firm and LBDU operator which hold marketing campaign must    emphasize on the information necessary for investor?s

financial institution regulated by the SEC, audit firm with the SEC approved auditor and the Stock Exchange of Thailand (SET) or its subsidiary whose shares are held by the SET at least 75%, business operator

business operator, (iii) an audit firm where the SEC-approved auditors work, (iv) the Stock Exchange of Thailand or its subsidiary whose shares are held by the SET at least 75%, or (v) a service provider

the 3rd quarter of this year which measured by the number of exported containers was increased, resulting to transportation costs was increased. Also, there are pressure factors in Thai Baht

expenditure because there was a problem of purchase power and incomes that remained not recovered. Household income in agriculture sector remained encounter with additional pressure from the flood situation in

COMPANY LIMITED M-CHAI: MAHACHAI HOSPITAL PUBLIC COMPANY LIMITED PORT: SAHATHAI TERMINAL PUBLIC COMPANY LIMITED SMIT: SAHAMIT MACHINERY PUBLIC COMPANY LIMITED SMPC: SAHAMITR PRESSURE CONTAINER PUBLIC

suitability, update of customers’ information, use of consulting experts, no pressure on customers’ decision-making, and specific conditions for digital asset trading centers and dealers like a case of

it deserves. Consequently, certain issues have emerged such as audit fee pressure and the lack of auditors. The Value of Audit Research Project is a joint initiative between the SEC and the TFAC with