firm” means a securities company having obtained securities brokerage license [under the Securities and Exchange Act B.E. 2535 (1992)]. 3 Chapter 2 Offering for Sale Regarding Units of Foreign Collective

the firm was under the process of presenting its projects, so the number of clients remained modest. Meanwhile, the revenue from TV program production fell. As a result, the Company’s profit margin

stage when the firm just began to introduce the project to clients. - The SG&A expenses amounted to 45.61 million baht, increasing by 2.82 million baht or an increase of 6.58 percent on a year-on-year

lower revenue from the TV program production business and the equipment rental business. Hence, the gross profit amounted to 27.45 million baht or a gross profit margin of 24.06%. The firm booked other

ส านักงานสอบบัญชี ให้ส านักงาน ก.ล.ต. ภายในเดือนมิถุนายนของปีถัดไป แบบ 61 – 6 สารบัญ ข้อมูลเกี่ยวกับส านักงานสอบบัญชี 1. โครงสร้างเงินทุน 2. กิจการในเครือเดียวกับส านักงานสอบบัญชี หรือ network firm 3

of 2.09 percent on a year-on-year basis. - The firm booked a deferred tax adjustment at 8.49 million baht at one subsidiary; hence, the tax expenses declined. For the nine-month operating period ending

)  The Securities and Exchange Act to be amended to enable SEC to register the audit firms in the capital market and to supervise and impose sanction on an audit firm in the capital market found by SEC

include going public and becoming a listed firm or PE trust. With PE Trust, businesses will not only have access to fund source for expansion but will also gain management expertise from professionals

operational systems for this purpose, the revised regulations will come into force as from 16 February 2024. ______________________________Remarks:  * Means (1) a securities firm licensed to undertake the

for rectifying the qualifications to be affiliated with an audit firm that meets the requirement of four auditors at a minimum, from 180 days to one year.  The consultation paper is available at