Criminal Code, which carry penalties under Section 296 of the SEA. Currently, the SEA (No. 5) B.E. 2559 (2016) prescribes that such actions remain offenses under Section 244/3 in conjunction with Section 244

89/7, Section 307, Section 311, Section 312, Section 313, Section 315 of the Securities and Exchange Act B.E. 2535 (1992) (SEA) and Section 83, Section 86 and Section 91 of the Penal Code, as the

Professional Accounting Standards, the Code of Ethics for Professional Accountants and Provisions of the Law on Professional Accountants such as the Thai Standards on Auditing (TSA) concerning the Auditor’s

: ekarit@sec.or.th และ chawin@sec.or.th จนถึงวันที่ 27 มีนาคม 2564___________________________สแกน QR Code เพื่อร่วมแสดงความคิดเห็น

ประชาชน ก.ล.ต. 1207 กด 5___________________ QR code หรือคลิก แบบฟอร์มสมัครเข้าร่วม “โครงการเสริมศักยภาพคนรุ่นใหม่สู่ตลาดทุน”

://www.sec.or.th/TH/Pages/LAWANDREGULATIONS/ONEREPORT.aspx or via QR code  

obtaining facts relating to such circumstances to be in accordance with the Code of Ethics for Professional Accountants and Provisions of the Law on Professional Accountants, such as the Thai Standards on

Section 86 of the Criminal Code. The Civil Sanction Committee decided to impose civil sanction on both offenders, who subsequently made a statement of consent to the civil sanction and fully complied

and deter money laundering.ICO issuers must be a company established under Thai law, with a clear business plan, audited financial statements, clear rights for digital token holders, source code

to the punishments under the said provisions in conjunction with Section 86 of the Criminal Code. The Civil Sanction Committee decided to impose civil sanction on both offenders, who subsequently made