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" electronic possession" OR "electrical ownership " OR "electrical control" OR " digital ownership " OR "digital control"&wt=json&indent=true&facet=true&facet.field=key_filetype https://secsearch.sec.or.th
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financial reporting system and promote sustainable growth of the capital market. Regarding the supervision of audit quality, the SEC found that the inspection results of audit firms’ quality control system
possible limit of individual freedom, regulation is essential to uphold market credibility and orderliness. Yet, the regulator’s exercising of power must be prudent, fair and only as necessary to protect the
the Securities and Exchange Act B.E. 2535 (1992). This regulation requires that registered auditors perform audit work to express opinions about financial statements in accordance with the codes of
shareholder meeting in key company decisions. The chapter also deals with disclosure of control structures, such as different voting rights. New issues in this chapter include the use of information technology
Control | - |- Compliance / Internal control | - |- Information Technology |- Internal operation of Securities Companies | - |- Outsourcing Services | - |- Appoint service provider OR marketing