January 2022, the regulations allow relaxation and prevent excessive burdens by, for example, waiving the application filing and the appointment of financial advisor, and allow initial public offering (IPO

’ specific business model under more reasonable costs and without excessive burdens on business operators. Providing more license types also promotes business development and competition in the capital market

supervisory rules that could impose excessive burdens on auditors. This regulatory revision would therefore attract sufficient qualified auditors into the capital market to serve the increasing number of listed

guidelines would not impose excessive burdens on audit firms and auditors and would specify penalty alternatives that focus on appropriate proportionality of punishment to offense.  The consultation paper

. However, Mr. Suphanan failed to perform his duty as directed and submitted a clarification letter to the SEC. The SEC considered his explanation inadmissible. The SEC has viewed that Mr. Suphanan’s

criteria are relatively more relaxed, and the expenses do not cause excessive burdens on the issuers. Companies capable of complying with the regulations may choose to be listed and traded on BdL or

client’s account by using the passbook and withdrawal slips signed in advance by the client and kept by Somchai, at an amount higher than the ordered amount. He then used the excessive amount for his own

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

Operating Revenue consists of Raw Water Sales, Industrial Water Sales, and Wastewater Treatment Services. 2 Other Utilities Revenue consists of Excessive Charge and Service Fees for Wastewater Management 3

on the revision of rules on net capital applicable to securities companies and derivatives brokers to accurately reflect the financial position, prevent excessive burden on the business operators and