benefits and long-term return. Mr. Malpass received profits from providing investment advisory service in the ordinary course of business. Thus, Mr. Malpass operated securities business as investment advisor

with the SEC, thus causing it to be an unapproved share offering.NEWS private placement without the SEC approval was in violation of Section 33 and liable to the penalties under Section 268 of the

, however, not complied with the accounting standards stating that the revaluation surplus has to be transferred directly to retained earnings when the asset is retired. The SEC thus instructed ABC to rectify

online and televised advertisement was completed, a qualified opinion was given on such financial statements, and thus the order for such special audit. However, the company asked for, and was granted, an

Disclosure Standards and thus enabled to file a single set of disclosure documents with several regulators. The filing must be prepared in Thai and English without different information in materiality and

SEC found that the auditor gave qualified opinions on EIC?s 2014 and Q1/2015 financial statements due to limitation on scope of audit imposed by the company management. The auditor was thus unable to

directly to retained earnings when the asset is retired. The SEC thus instructed ABC to rectify such financial statements, and submit to the SEC and publicly disclose the reviewed financial statements by

that such redemption may cause liquidity problem to the mutual fund and thus affects other unitholders. For, funds of funds and feeder funds investing in large overseas funds, however, the redemption may

not been licensed to operate securities business. Thus, PFS jointly operated securities business without obtaining license from the SEC, in violation of the Securities and Exchange Act B.E. 2535 (1992

business. Thus, he jointly operated securities business without obtaining license from the SEC, in violation of the Securities and Exchange Act B.E. 2535 (1992) Section 90 and subject to sanctions under