SEC Secretary-General said “With respect to the policy of SEC to enhance the protection for investors in the capital market, auditors and audit firms is deemed to play an important part in the process to achieve that goal. SEC has proposed to hire a researcher to conduct a study on the legislations relating to audit firms and auditors supervision in foreign country which will be taken into account in amendment of the Securities and Exchange Act B.E. 2535 (Securities and Exchange Act) to al...

stakeholders, information and comments from which was used in drawing up a proposal for revision of oversight of auditors and audit firms in Thai capital market, TDRI offered a detailed proposal as follows: (1

, which will lead to the improvement of the audit oversight in Thailand” SEC gives priority to audit quality which is an essential factor to raise the credibility of the financial

management, compliance, and internal audit based on the principles of the Three Lines of Defense to ensure the effectiveness of securities company oversight and to further promote recognition of the

number 3. Experience in capital markets Are you currently allowed by law to audit the financial statements of the public interest entities whose shares are traded in the main board of the foreign stock

DODD-FRANK ACT • Financial crisis revealed behemoth players in financial industry were not overseen by any regulatory authority • Dodd-Frank mandated additional SEC oversight on PE and HF firms JUNE 22

increase engagement and representation of a broader range of market participants such as investment management companies, listed firms, institutions or associations whose main focuses are investor education

  ​ Qualifications  Main duties of a Trust Settlor/Trust Manager      Qualification s    Being an asset management company or a non-asset management company No records of infringements or negligence of material issues

>   Financial Reporting and Audit Oversight >   Auditor Supervision >   Handbook for approval of foreign auditors Regulations SHARE : Detail Content ​​​​​​​​Financial reporting and audit oversight​​​   2. Auditor

as follows; (1) Fast Track: auditors who a) are under supervision by an audit oversight authority that has same auditor oversight  standard as that of the SEC, and b) have experience in auditing and