In November 2019, SEC engaged the Thailand Development Research Institute (TDRI) to conduct a study on laws pertaining to the supervision of audit firms and auditors in foreign capital markets for supporting amendment of the Securities and Exchange Act B.E. 2535 (Securities and Exchange Act) to allow more effective and efficient supervision of audit firms and auditors in Thai capital market.SEC Secretary-General Ruenvadee Suwanmongkol said: “This is the first time SEC contracts an independ...

change is significant.- To repeal a rule that requires an auditor in foreign countries to be from the same network of accounting firm used in Thailand.  SEC disseminates the public hearing document for

Pursuant to Section 89/25 of the SEA, the auditor has the duty to report suspicious circumstances that were found from the audit in accordance with the auditing standards. SEC therefore proposes

auditor, which impose requirements for information technology governance and auditing of audit firms by IT specialists to ensure that risk management in the use of information technology in audit firms

disbursements for various expenses without supporting documents, or expenses unrelated to the company's normal business operations, or consulting service fees that the auditor could not validate the accuracy and

Certification of auditor

Electronic System by 2 December 2024. The auditor expressed a qualified opinion on COMAN’s interim financial statements for the second quarter of 2024 because the auditor was unable to obtain sufficient

statements. NRF must submit to the SEC and publicly disclose the rectified and reviewed interim financial statements via the SETLink Electronic System by 20 January 2025. The auditor expressed qualified