guidelines would not impose excessive burdens on audit firms and auditors and would specify penalty alternatives that focus on appropriate proportionality of punishment to offense. The consultation paper
under appropriate oversight and to maintain confidence of investors who use the services. The consultant paper is available at https://www.sec.or.th/TH/Pages/PB_Detail.aspx?SECID=678
measures relating the purchase of securities through cash balance account in case of abnormality in the trading of securities to ensure that such rules or measures are appropriate for the current market
custody without the objective of custodial service business as in the case of DA issuers who provide custody of self-issued DA to their clients. The SEC therefore views it is appropriate to revise the
appropriate investor protection measures in place according to the investor types, the SEC is proposing to amend relevant regulations to provide an alternative channel for Rehabilitation Listed Company that
majority of the relevant governing body are non-practitioners (with an appropriate cooling off period for former auditors); and - Funding of the regulator is free of undue influence by the audit profession
extension of financial assistance period to APCON deems an appropriate and beneficial since allow APCON to allocate cash flow of the business more appropriately and will encourage the other projects
the firm have a partner or manager level individual who is responsible for its monitoring process? If yes, does the responsible person have sufficient and appropriate experience, authority, and time
appropriate measures to achieve intended outcomes with careful consideration of the impact of interventions on relevant parties and the ability to monitor implementation. The SEC believes that measures should
, appropriate and efficient. In addition, to observe the independence of the internal audit unit, as well as to approve the appointment, transfer and dismissal of the head of the internal audit unit or any other