comply with international standards and be recognized in the global community. Also, the capital market is a key driver of the national financial system. The FSAP involved two main separate assessment

securities without approval in the category of debenture in violation of Section 33 of the Securities and Exchange Act B.E. 2535 (1992). The SEC has therefore filed separate complaints against the four

by Noppawan and Viroj who allowed their separate trading accounts to be used for the YCI transactions in exchange for compensation.The aforesaid offenses were in violation of Section 243 of the

amount of 33,339,500 baht for using inside information to purchase shares of Siam Makro Public Company Limited (MAKRO), and (5) Somsak Chiarawisithkul and (6) Areeya Asvanund at a separate, equal amount of

separate note, the SEC has received a tip that a foreign company incorporated on the British Virgin Island solicits foreign investors in Thailand to invest in the High Performance Development Limited (HDPL

make sure that the clients would open a separate trading account from a traditional one and prepare service agreements and comply with the existing rules on work systems and professional duties.In light

, Amornrat and Walailuk, requiring each person to pay a separate civil monetary penalty, the benefits received from committing the offenses and reimburse SEC’s investigation expenses in total amount of

. Moreover, there was a high base in Q4’2017 since the market reacted to an announcement of the new excise tax imposed to RTD Tea before the regulation became effective in mid Sep’17. Although the challenging

challenging moment to most of real estate developer. As 30 September 2019, the company’s backlog was THB 644.73 million and the company’s inventory was THB 1,997.43 million The Company future business plan is

challenging to audit due to high degree of judgment required. • Complex transactions • Complexities of auditing IT : in particular in the areas of valuation, internal control and evidence of work performed