preparing financial statements. The study also reveals the importance of the role of the executives, directors, and audit committee members in reducing financial statements adjustments, where improvement
inspection to the SEC Office and the auditor within thirty days. In cases where the Audit Committee fails to comply, the auditor shall report the matter to the SEC Office. The suspicious circumstances that
criteria relevant to member countries where businesses are interested in offering mutual funds for sale (business operators can learn more at https://fundspassport.apec.org/) On 23 October
of this amendment is to ensure that customer complaints are handled appropriately, especially in the case where the operator failed to comply with relevant regulations. It also aims to ensure that
where debt issuers have used the channel for offering to a limited number of investors for the wrong purpose by extending such offer to high net worth investors who knew little information on the issuer
making investment decisions. Direct inquiries can be made to the securities company where the investment consultant works, the SET or the SEC. _____________________ * Clause 23(2) and deemed to be the
On 19 and 28 June 2018, SEC held a seminar on the topic of the I Code and the benchmark assessment of PVD at the SEC office, where over 200 PVD committees had attended. PVD plays a crucial role in
markets. The draft notification also specifies the details of the service agreements, for example, the provision on receiving client orders, where the business operators and the clients can agree on the
assets in accordance with the Derivatives Act B.E. 2546 (2003) to ensure clearer protection of customer assets. The main focuses of the proposed regulations are as follows: 1. Where a