gift to Thai people as it will lead to more entries of sufficient, qualified auditors for businesses in the capital market and those intending to raise fund therein. ___________________________Remark
ขึ้นพร้อมกันนี้ ก.ล.ต. สนับสนุนให้ผู้ลงทุนมีข้อมูลประกอบการตัดสินใจลงทุนเพียงพอและต่อเนื่อง โดยกำหนดให้ผู้จัดจำหน่ายหลักทรัพย์ที่มีส่วนในการกำหนดราคา (Lead Underwriter) ต้องออกบทวิเคราะห์หุ้นที่เสนอขาย
, which will lead to the improvement of the audit oversight in Thailand” SEC gives priority to audit quality which is an essential factor to raise the credibility of the financial
in 56-1 One Report or they aspire to promote their disclosure level to catch up with the international standards and aim to lead their business to the sustainable growth.” said General-Secretary of
conceal shareholding information, which could lead to inappropriate behaviors in the capital market or a lack of information that may affect investment decision making of investors. The SEC is therefore
Introduction & Overview 1 Monica Bae Regional Lead, Capital Markets CDP SEA & Oceania CDP is a global environmental impact non-profit working to secure a thriving economy that works for people and
> กรณีผู้จัดจำหน่ายหลักทรัพย์ (Lead-underwriter) จัดสรรหลักทรัพย์ให้แก่ผู้ที่ร่วมจัดจำหน่ายหลักทรัพย์ (Co-underwriter) ถือว่าเข้าข่ายกระทำความผิดหรือไม่ คำตอบ :
, the audit firms should always consider fundamental factors, such as audit partner’s capabilities and experiences. During the 2015 audit inspection, the SEC found that complicated audit engagements of
is so numerous that to conduct a case as an ordinary case shall be complicated and impractical.2 2. The consequence of the judgment The judgment of the Court shall have the consequence of binding the