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 In addition, SEC repealed a rule that requires an auditor in foreign countries to be from the same network of accounting firm used in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
สอบบัญชี (firm inspection report) การคัดเลือกผู้สอบบัญชีที่มีคุณภาพเป็นประโยชน์อย่างไรต่อกิจการ การที่รายงานทางการเงินจะมีคุณภาพและน่าเชื่อถือได้นั้น ผู้สอบบัญชีถือเป็น ผู้ที่มีบทบาทสำคัญในการตรวจสอบและ
Office to visit and inspect the audit firm with which the applicant is affiliated or any other establishment necessary for the consideration of the application for approval, the applicant shall be
of derivatives brokerage limited to precious metal derivatives; (2) “ precious metal trading firm ” means any person engaging in business relating to buying or selling precious metal in Thailand; (3
of derivatives brokerage limited to precious metal derivatives; (2) “precious metal trading firm” means any person engaging in business relating to buying or selling precious metal in Thailand; (3
derivatives business in the category of derivatives brokerage limited to precious metal derivatives; (2) “ precious metal trading firm ” means any person engaging in business relating to buying or selling
derivatives business in the category of derivatives brokerage limited to precious metal derivatives; (2) “precious metal trading firm” means any person engaging in business relating to buying or selling