the recognition of  SEC Thailand on the global stage. Currently, the IOSCO Board comprises 35 member regulators from countries worldwide.

be based on impairment requirement under Thai Financial Reporting Standard No. 9 (TFRS 9). Financial instruments under TFRS 9 are classified into 3 stages. For stage 1, TFRS 9 requires ECL allowances

amended by the Securities and Exchange Act (No. 4) B.E. 2551 and Section 63(5) of the Securities and Exchange Act B.E. 2535 which contains certain provisions relating to the restriction of rights and

’ qualified opinions resulted from limitation on their scope of audit/review. Hence, the auditors were unable to obtain sufficient and appropriate audit evidence with respect to valuation of investment in PT

concerning the limitation of the voting rights and the disclosure requirement over the one-third rule so that asset management companies can disclose such information to investors. The afore-mentioned

limitation on examination by the company?s executives regarding the company?s misuse of proceeds received from increase of capital by investing in common shares and warrants of P Plus P Plc. The proceeds used

.  Earlier, the SEC notified SINGHA to rectify its 2010 financial statements (submitted to the SEC on February 27, 2012) due to limitation of audit scope by the company?s management causing the auditor to

statements, earlier extended to May 31, 2012. Previously, the SEC ordered PRO to rectify its 2011 financial statements due to the limitation of audit scope by the company?s management on the matters concerning

September 30, 2014.Earlier, the SEC notified STHAI to rectify its 2012 financial statements due to the limitation on scope of audit imposed by the company management in various matters including quantities

to achieve personal goals.SEC Secretary-General Rapee Sucharitakul said, ?Saving and investment is important at every stage of our lives. We therefore encourage the public to make a viable financial