by Ms. Noppawan Suwan and Mr. Viroj Arnokkaeo, who allowed their separate trading accounts to be used for the YCI transactions in exchange for compensation.  Such market manipulation was in violation

cards as business contacts or to enter into transactions related to the said illegitimate business. The SEC therefore filed a criminal complaint against Q-Me Co., Ltd., TMB Leasing Co., Ltd. and six

facilitating the financial transactions while Aiyarin helped to make trading orders of  KC shares in Supranee?s account.The acts of Supranee, Pongpop, and Somboon were considered to be in contravention of

seek personal gain from the margin of such offering and trading transactions. However, the clients who had paid for their orders did not receive the purchased shares or such shares did not exist in the

involving with complicated transactions, audit works need competent audit teams under quality assurance system. To lift up confidence in the Thai capital market, audit firms should place priorities on

clients showed trading transactions made on a continual basis and in high volume but the source of orders was not found. Besides, {A} persuaded the clients to trade securities where he was the one

accounts, send trading orders, and facilitate financial transactions related to such manipulative tradings. The DSI and public prosecutors under the Department of Special Litigation of the Office of the

} had submitted some trading orders and later asked the client to re-submit those orders via the phone recorder. Moreover, several transactions showed that the securities were traded intra-day at the

perform duties or provide services with honesty and good faith. Specifically, (1) he requested and used client’s mutual fund trading account to conduct investment transactions in mutual funds under the

acting in substance as, a funding provider to such major shareholders, whether conducted directly or through any persons or intermediaries (excluding ordinary business transactions, such as lending by