allocation and use of privileged access rights should be restricted and controlled; (c) the allocation of passwords should be controlled through a formal management process; (d) monitor and review the users

accounting period. 3.18 Accounting change and correction/ratification It shall disclose nature of accounting change, correction of errors, reason and effect of such change and correction. 4. Significant

register the amendment to the fund’s articles within fifteen days after the date of passing of the resolution of such amendment and the amendment shall not take effect until the Registrar has effected the

which the possible effects on current period’s figures exist, where: ( 2.3.1 corresponding figures contain material misstatements but there is no effect on current period’s figures (paragraph

be in effect from 1 December 2560 (2017) onwards. Notified this 31st day of October 2017. (Mr. Voravidh Champeeratana) Chairman Securities and Exchange Commission

repealed. Clause 2 In this Notification: “ regulatory sandbox ” means a framework for experimenting and developing an innovation in a controlled environment to support provision of services related to

sandbox ” means a framework for experimenting and developing an innovation in a controlled environment to support provision of services related to capital market. “ approved person ” means a person who is

possible cumulative effect on the financial statements (paragraph number ........) With emphasis of matter paragraph on ( 4.3 Material misstatements arising from ( 4.3.1 Appropriateness of selected

significant case effect to the security of the information technology [M] · proving a method or compliance guideline support to compliance with the prescribed policy [M] · determining clearly duties and

, business controlled by the audit firm and business under the same control as the audit firm, either directly or indirectly; (c) business under significant influence of the audit firm; (d) partner or