because the subsidiary failed to set an allowance for doubtful accounts and had yet to improve the efficiency of its internal control with regard to the approval of invoice issuance, expenses, payments

include allowing expenses for hiring consultants and/or reviewers to be used as deductions for filing fees related to the registration statement and the annual registration statement for companies that

reliable and clearly specified. Advertisements must also align with other relevant requirements such as those for marketing promotions and deduction related to advertising expenses. Additionally, the issuer

(consisting of civil penalties, compensations in the amount equal to the benefits received or would have been received, and reimbursements of investigative expenses incurred by the SEC) and prohibiting them

._______________________Notes: * Liquidator means trustee, liquidator of trustee or an official receiver responsible for collecting, disposing of and allocating assets, including paying debts and expenses of the trust

reimbursements of investigative expenses in the equal amount of 2,062,039 baht each, and prohibit Jakkaphong from serving as director or executive in securities issuing companies or securities companies for 56

penalty and a reimbursement of the SEC’s investigative expenses, totaling 982,265 baht, and prohibiting him from serving as director or executive of securities issuing companies or securities companies for

reimbursement of investigative expenses incurred by the SEC, totaling 123,337,594 baht. He is also prohibited from serving as director or executive in securities issuing companies or securities companies for 29

assets, including settling debts and expenses of the trust after its dissolution  

trustees shall be made in accordance with the rules and regulations specified by SEC and that trustees are permitted to charge for expenses incurred in making copies of documents as required by the SEC