issued by commercial banks, the banks established by specific laws or TSFC Securities Public Company Limited (TSFC) on the condition that the financial instruments and the issuers thereof must have the

must submit to the SEC and publicly disclose the rectified financial statements that have already been audited or reviewed by the auditor. This follows the SEC finding that the auditor was unable to

prohibition, however, will not apply if excess holding is not resulted from making additional investment, providing that asset management company must arrange to have appropriate measure to prevent other

must work full-time in Thailand and have specified educational background and working experience. Business operators will also be required to specify, in writing, clear responsibilities of compliance

statements. By June 1, 2012, the company must submit to the SEC and publicly disclose the rectified financial statements that have been audited by the auditor.SINGHA later requested the SEC to extend such

procedures as to the realization value of such fixed assets. Consequently, PRO must submit and publicly disclose rectified and audited 2011 financial statements within April 23, 2012. Later, the SEC, upon the

another extension of 20 more days to allow time for the auditor to receive the document verificaiton from a thrid party. The SEC has therefore postponed the deadline to 28 March 2017. KC must also disclose

must also disclose the amended financial statements and the results of the special audit via the SET Electronic Information System within the extended deadline.  

differed from what had appeared in the application for business rehabilitation. POLAR missed the submission deadline of the special audit report on 24 July 2017. POLAR must expedite the submission of the

. Accordingly, compliance unit must be strengthened to have clear role, duty and standards of conduct and thus help building up compliance culture to ensure that business operator complies with laws and