the services: (1) general information of the intermediary; (2) characteristic, scope and condition of a service proposed to the client; (3) channel for providing [or accessing to] the service and for

31/03/2021 Unqualified opinion     2020   Company Year 31/12/2020 Unqualified opinion with an emphasis of matters /Others     2020 Reviewed Company Q3 30/09/2020       Click here to display all results

issuance and offering of debt securities. Key areas of discussion encompassed the enhancement of information disclosure to investors, with a specific emphasis on augmenting speed, clarity, timeliness, and

regulations governing primary listing of Thai companies on HKEX. Therefore, any Thai company wishing to have its securities listed on HKEX must meet all requirements with an emphasis on investor protection

an emphasis on key warnings, and (2) requiring a test of investors’ knowledge before first-time investment to assess investors’ investment suitability, which can be used as a tool for the seller to

addition, technologies and supporting measures will be given more weight to encourage value creation and competitiveness, and the rulemaking will give more emphasis to the practicality and cost-effectiveness

report. Listed firms will accordingly be beneficial if putting emphasis on information disclosure in support of the assessment. The SEC encourages Thai listed firms to be well prepared in order to be

, audit committee should place greater emphasis on disclosure of non-financial information to which institutional investors tend to pay more attention in making investment decision. Investors also tend to

the readiness for performance of a provident fund committee?s duties. The SEC is well aware of the significant role of the provident fund committee members and therefore puts strong emphasis on the

Appropriateness or adequacy of disclosures in the financial statements (paragraph number........) With emphasis of matter paragraph on ( 3.2 Unable to obtain sufficient appropriate audit evidence on which to base