funds (LTFs) Additional rules for exchange traded funds (ETFs) Additional rules for property sector funds Money Market Funds with constant NAV (MMF constant NAV) Investment in funds under the same mutual

rules for long term funds (LTFs) Additional rules for exchange traded funds (ETFs) Additional rules for property sector funds Money Market Funds with constant NAV (MMF constant NAV) Investment in funds

adjustments than firms with Big 4 auditors. The interpretation of the results can be in both client and auditor factors. For client factor, holding auditor factors constant, the interpretation can be that firms

, the SEC found that the audit firms did not seem to evaluate 11 whether there were any threats to independence or any conflicts of interest before issuing engagement letters to clients. Beyond

the sample selection method for an inventory physical count observation. He also did not evaluate the inventory physical count plan and the method management used to record and control the inventory

project financing requests that could have adverse impacts on the environment and society.  Business units are responsible for continuous and active management of all relevant risk exposure to be in line

investment management system. This includes providing a communication channel that facilitates notifying and clarifying information to clients in case of major changes to service provision.“After continuous

พักเงิน      หลักการและเหตุผล สำนักงานได้ทบทวนหลักเกณฑ์เกี่ยวกับการจัดตั้งและจัดการกองทุนรวมตลาดเงิน อาทิเช่น การจัดตั้งกองทุนรวมตลาดเงินที่กำหนดราคาหน่วยลงทุนคงที่ (MMF constant NAV) การขยายวงเงินการ

Questionnaire A Monitoring the Firm’s Quality Management Policies and Procedures Firm's Reference /Guidance Notes Description A1 Does the whole firm perform inspection to evaluate its compliance with

investors better. Key changes in the amendment include:- Expanding the payment amount of redeemed investment units on the unit trading day- Allowing asset management companies to fix the fund’s constant net