……................ working for ……..(NAME OF AUDIT FIRM)......, wish to apply for an approval of the SEC Office to be an auditor of businesses under the Securities and Exchange Act B.E. 2535 (1992) and the Trust for
: Approval of Auditors in the Capital Market (No. 2) dated 24 March 2015 (effective on 1 May 2015). 9 Clause 241 The auditor shall notify the change of the audit firm as per Form 61-3 available on the website
Certification of audit firm leader Date……..Month………….Year………… Dear Secretary – General of the Securities and Exchange Commission I, Mr./Mrs./Miss………………………………………………….… (leader’s name), the leader of
auditing and reviewing the financial statements, is therefore a key factor in making the financial statements reliable; and when the international standards change, SEC is required to revise the rules
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
under Clause 12(2) (a). An approved auditor under Paragraph 1 shall notify the change of audit firm that he/she works with via Form 61-3F provided on the website of the SEC Office within thirty days as
, there shall not be any person taking responsibility of the entire process which may render him or her an opportunity to illegally modify or amend the information or operation of computer system. Clause 5
personnel in such units. However, there shall not be any person taking responsibility of the entire process which may render him or her an opportunity to illegally modify or amend the information or operation
and financial statements audited by an auditor who is employed by an audit firm that has been inspected by the SEC*; 2. Submit half-year and annual financial statements that have been