-public facts that influenced the securities price. His act was liable to the offences under Section 241 and the punishments under Section 296 of the Securities and Exchange Act B.E. 2535 (1992) (SEA
was a securities purchase that took advantage of a material, non-public fact that influenced the securities price, which was deemed an exploitation of third parties and liable to the offences under
rational investment decisions but their decisions are usually influenced by several factors and restrictions; emotion, beliefs and biases, for example. Those factors and restrictions cause investors to
ratio) 7 : 1 6 : 1 * ) 12 5. KPMG 2564 Big 4 Independence testing 6. KPMG 2564 Big 4 1 13 7. KPMG 2564* Big 4 (Listed company /partner) 22 2.84 * / portfolio allocation 2 108 / KPMG 2564 54
(staff/ partner ratio) 19 : 1 25 : 1 (staff/ manager ratio) 3 : 1 6 : 1 * ) 11 5. EY 2563 - 2564 Big 4 Independence testing 6. EY 2563 Big 4 1 12 7. EY 2563* Big 4 (Listed company /partner) 3.983 2.84
- AQIs 4. * 2565 Non-Big 4 Local firms International firms (staff/ partner ratio) 9 : 1 9 : 1 12 : 1 (staff/ manager ratio) 7 : 1 8 : 1 6 : 1 * ) - 11 - 5. 2565 Non-Big 4 Independence testing 6. 2565 Non
be a qualified person with independence, objectivity and required competency; (3) Update the requirements per current standards and guidelines to be in alignment with international standards and other
support securities regulators to tackle new challenges and risks. The second FSAP included the assessment of the SEC’s roles and responsibilities regarding transparency, independence, rulemaking procedures
more transparent and reliable.?The SEC has been a member of IFIAR since September 2010. To be accepted as an IFIAR member, an audit oversight authority must demonstrate its independence from audit
1 คุณสมบัติของหน่วยงานก ากับดูแลผู้สอบบัญชีที่ได้รับการยอมรับว่ามีมาตรฐานเทียบเท่าสากล หน่วยงานที่เกี่ยวข้องกับการก ากับดูแลผู้สอบบัญชีในต่างประเทศหลายแห่ง เช่น International Forum of Independence