/ [(the number of employees at the beginning of the period + the number of employees at the end of the period)/2] Position Names – Last Names Leader of Audit Firm 1. Persons with the highest responsibility
capital market shall comply with the following rules: (1) being a certified public accountant whose license is still valid; (2) being a leader of an audit firm or equivalent or being a partner of an audit
their audit work as a signing partner; and (4) allow capital market auditors who are unable to maintain their qualifications as a leader or a partner of an audit firm or an equivalent position to
The Exclusion of Investment Management for Private Equity Firm from Securities Business in the Category of Private Fund Management
license is still valid; (2) being a leader of an audit firm or equivalent or being a partner of an audit firm or equivalent; (3) having performed audit work for a total period of no less than ten years
UNOFFICIAL TRANSLATION PAGE 12 Certification and Consensus of Audit Firm Date ........ Month ....................... Year ............... Dear Secretary-General of the Office of the Securities and
UNOFFICIAL TRANSLATION Certification and Consensus of Audit Firm Date ........ Month ....................... Year ............... Dear Secretary-General of the Office of the Securities and Exchange
additionally: (a) the qualifications and prohibited characteristics of auditors excluding the rules concerning affiliation with an audit firm; (b) the additional duties of the leader of an audit firm; (c) the
Business Leader and Asia’s Financial Institutions Segment Leader, Mercer (Thailand) Limited5. Ms. Nataya Niyamanusorn, SEC Assistant Secretary-General
control of the audit firm? 2 Does the person that has ultimate control in the firm be a CFO or managing partner of the firm? If not, how the ultimate shareholder(s) delegate or https://www.sec.or.th/EN