which satisfies the need of the users, and it shall communicate the development or change to all concerned persons for acknowledgement in order to be able to operate it correctly. Clause 8. The securities
, and complete data processing which satisfies the need of the users, and it shall communicate the development or change to all concerned persons for acknowledgement in order to be able to operate it
institutional clients of registered derivatives dealers and derivatives fund managers, considering that the institutional clients are capable of making their own investment. The institutional clients may
profit of selling part of investments in associated company as disclosed in the financial statement in which the equity method is applied as follows; Gain on sales of investment in associate 10.63
prescribed; Being able to demonstrate that such person is acknowledgeable and capable person in valuing the asset for widely used appraisal as prescribed; Not appearing that he possesses prohibited
assurance that their personnel in each level are competent and capable of performing quality engagements. The firms therefore should establish clear policies and procedures for monitoring and processing the
the capital market were taken care of to ensure that they would be able to continue functioning seamlessly. In this regard, building a quality financial reporting system in compliance with international
assignment and the alignment of strategy to maintain competent and capable staff with the firms. Therefore, audit firms should analyze and identify causes of staff resignation within its firm and improve human
operators should be capable of delivering quality services while complying with relevant regulations. During April – May 2023, the SEC conducted a public hearing to seek comments and suggestions on the