aforementioned MoU between both governments. 2. Scope of Agreement under HK-TH MRF MoU HK-TH MRF MoU specifies the scope of agreement between SFC and SEC concerning mutual recognition of laws and regulations and

disclaimer and expressed a qualified opinion on the said financial statements because the scope of the audit was limited by the companies’ executives. Both AIE and AI must submit the corrected and audited

AI to rectify their 2014 financial statements as the auditors were unable to express opinions due to limitation on scope of audit imposed by the companies’ managements arising from lack of efficiency

financial statements for Q1/2016 and Q2/2016 because the auditing scope was limited by the company’s executives. Consequently, the auditor was unable to find sufficient evidence to justify the management’s

นี้ไม่ชัดเจนว่าจะเป็นการตัดหรือจำกัดความรับผิดของผู้ประกอบธุรกิจตามข้อ 10 ของประกาศหรือไม่ ดังนั้น เพื่อให้เกิดความชัดเจน ผู้ประกอบธุรกิจจึงควรระบุ scope ของการจำกัดความรับผิดไว้เพื่อไม่ให้เป็นการขัดกับ

eligible activities within the latest two calendar years. However, the Investment Analysts Association will be responsible for defining the scope, knowledge standards and training curriculum for the full

outside the scope of supervision of the SEC is available at https://market.sec.or.th/public/idisc/th/InvestorAlert. For inquiries or reports of leads or suspicious acts, please contact SEC Complaint

expanded investment scope. The SEC also held a session on 14 August 2024 to clarify these amendments for AMCs and relevant business operators.   Under the new criteria, Thailand ESG Fund can invest in a

Financial Advisor and Scope of Duties (No. 13), dated 2 April 2024: https://publish.sec.or.th/nrs/10171s.pdf. 

conducting a special audit with an expanded scope. The SEC has therefore allowed JKN to submit and disclose publicly the rectified and audited financial statements for the year 2023 and related reports via