statement of equity change of the shareholders, and the annual cash flow statement 2015 due to inefficient internal control system with regard to the cost of sales and the inventory of 2014 and insufficient

were raised by the auditor. The said opinion must be submitted to the SEC within 5 working days from the date on which the audit committee considered such report. Previously, the SEC had notified AIE and

statements to materially contain false information and raised doubts concerning the internal control system, spending of B/E money, and the making of accounting records.The SEC has therefore issued the order

.? [The average scores range from 5 (the lowest) to 1 (the highest)]. Major issues found among the inspected audit firms included non-compliance with auditing standards and inefficient work monitoring

related receipt and payment transactions, and the accounting records practice. The company was also required to examine the issue raised by the auditor whether the questionable transactions of land sales

business operator having NC below the minimum requirements.Now, SEC has drafted related regulations by taking into account the concerns and suggestions raised by the private sector during the public

contribute toward achieving resiliency of our financial markets and step forward on the path of greater integration, sustainable growth and inclusivity for all.” The participants raised and

required to examine the issue raised by the auditor whether the questionable transactions of land sales and purchases were in line with the normal course of business operation.Concurrently, the SEC

Thailand, especially innovative startups. The proposed supervision allows those enterprises to offer for sale of shares and debentures through regulated funding portal with lower cost. The fund raised

is therefore conducting this public hearing on the proposed principles for shelf filing ICOs and the proposed change to the total amount of funds raised from retail investors, as well as draft