time period as set out by the SEC Office. While the amendments eliminate excessive requirements and facilitate auditors in the capital market, audit quality will not be compromised as the SEC still
regulations. Whereas the laws or regulations that are no longer necessary or outdated, or become obstacles to public livelihood or occupation will be repealed or revised to eliminate burden on people and
three inspection cycles 09 Figure 7: Percentage of audit firms categorized by the evaluation result of each element in the ISQC1 Remark: The 3rd cycle inspection result comprises 13 audit firms Figure 8
the changes in the holding of individuals, thegroup percentage of acquisition/disposition, the group percentage after theacquisition/disposition and the person(s) under Section 258 of the Securities and
: warrant or convertible debenture or other securitiesconvertible to stock. In case of group report, disclose the changes in the holding of individuals, thegroup percentage of acquisition/disposition, the
, thegroup percentage of acquisition/disposition, the group percentage after theacquisition/disposition and the person(s) under Section 258 of the Securities and Exchange Act B.E.2535 . Preliminary version