provisions regarding investment in securities by securities business related associations; (4) Corporate finance Regulations and Audit firm and Capital Market Professional Supervision: revising regulations on
’ approval. Additionally, there are changes in directors and management, and revisions to its internal work systems, with an external consulting firm monitoring and reviewing financial transactions of PDITL
the relevant rules and then will propose to the SEC Board for consideration and approval. The SEC and the SET also discussed possible review of the guidelines for the securities firm, as issued by
business operator, (iii) an audit firm where the SEC-approved auditors work, (iv) the Stock Exchange of Thailand or its subsidiary whose shares are held by the SET at least 75%, or (v) a service provider
with annual financial statements ending 31 December 2023 onward. In addition, SEC repealed a rule that requires an auditor in foreign countries to be from the same network of accounting firm used in
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
less than 3 consecutive years; and SEC allows the auditors in a small audit firm to perform duties for more than 7 cumulative years but no more than 9 cumulative years. As the grace period is
on the giveaways. As from October 26, 2012, asset management company, brokerage firm and LBDU operator which hold marketing campaign must emphasize on the information necessary for investor?s
financial institution regulated by the SEC, audit firm with the SEC approved auditor and the Stock Exchange of Thailand (SET) or its subsidiary whose shares are held by the SET at least 75%, business operator
สอบบัญชี (firm inspection report) การคัดเลือกผู้สอบบัญชีที่มีคุณภาพเป็นประโยชน์อย่างไรต่อกิจการ การที่รายงานทางการเงินจะมีคุณภาพและน่าเชื่อถือได้นั้น ผู้สอบบัญชีถือเป็น ผู้ที่มีบทบาทสำคัญในการตรวจสอบและ