Connected Transactions B.E. 2546 in the category of a transaction of acceptance financial assistance and the size of transaction is required to obtain the approval from the Board of Directors Meeting of the
derivatives, management of derivatives business, management of customers’ assets in derivatives business or any other positions or nature of work similar thereto for which the job holder is required to obtain
investment decision-making. Any entity wishing to operate a digital asset business must obtain an approval from the Minister of Finance and meet the SEC requirements regarding, for example, having adequate
businesses as trading centers, brokerage firms and dealers for digital assets. Under the royal decree, they must obtain licenses to operate digital asset businesses from Ministry of Finance. SEC has a duty to
the auditor is unable to obtain sufficient appropriate audit evidence, auditor should report audit committee to proceed with the matter. In case audit committee is aware of the matter but does not take
digital asset business operators. Pursuant to the Emergency Decree on Digital Asset Businesses of 2018, digital asset business operators are required to obtain a relevant license from the Minister of
acts. For example, Section 21 prescribes that a minor shall obtain a consent from the rightful representative before executing any legal acts and any acts executed by a minor without such consent shall
offer for sale of equity instruments, debt instruments, and derivative warrants; 2. Related party transactions (RPT) of the listed company that are required to obtain approval from the shareholders, and
lease Substantive analytical procedures, if used appropriately, could be an efficient means for auditors to obtain relevant audit evidence and to ensure that an overall conclusion are consistent with the